Data resources in the Internet era are being valued by more and more enterprises. The data mining, transformation, and application capabilities of enterprises will affect the performance of enterprises to a certain extent. The great benefits brought by the Internet big data in today’s society make many accountants only pay attention to immediate interests and violate professional ethics. Based on the background of the universal application of Internet big data, this paper analyzes the results of the public questionnaire survey on the related issues of accounting ethics, and draws corresponding conclusions and puts forward relevant feasible suggestions, and promotes new thinking on current accounting professional ethics. The survey involves the understanding, behavioral orientation, education status, construction main force, and evaluation of accounting ethics. It aims to grasp the first-hand effectiveness data of accounting ethics awareness, popularity, and recognition.

互联网时代的数据资源正被越来越多的企业所重视。企业的数据挖掘，转换和应用能力将在一定程度上影响企业的绩效。互联网大数据在当今社会中带来的巨大收益使许多会计师只关注眼前的利益而违反职业道德。本文以互联网大数据的普遍应用为背景，分析了有关会计道德相关问题的公众问卷调查结果，得出了相应的结论，并提出了相关的可行建议，为当前会计专业发展提供了新思路。伦理。调查涉及理解，行为取向，受教育程度，施工主力，和会计道德评估。它旨在掌握会计道德意识，知名度和认可度的第一手有效性数据。