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On strengthening the building of professional ethics standardize the accounting work behavior

Author: ZiXin From: www.yourpaper.net Posted: 2010-07-04 01:32:58 Read:
Paper Keywords: accounting ethics education finance
Abstract: China's accounting industry professional ethics serious landslide phenomenon is analyzed from standards development, publicity and education, the environment and cultivate the five aspects of a number of specific measures to strengthen the accounting professional ethics education.
CPC Central Committee issued the "Outline of the civic and moral construction, General Secretary Jiang Zemin in the summary of ancient and modern lessons learned on the basis of the rule of virtue important strategy, which is a great contribution to the Chinese nation in the 21st century to revive the moral civilization. Gradually improve the socialist market economic system, the rule of virtue has its special needle, and strengthen the building of professional ethics for accountants of all walks of life, to arouse great concern in this area is to rectify the order of the market economy purify the social atmosphere, a key move to curb corruption, the fundamental strategy and effective measures to regulate the financial behavior. The accounting work ethic Analysis
Accounting work involved in all aspects of social and economic life, the more economic and social development, the more important accounting work. - Accountants responsible, as reflected supervision and control "financial operation of the main building of professional ethics is particularly important. Survey data show that the distortion of accounting information, financial management, tax evasion, basic accounting work weakening phenomenon still occur, and these ills "infectious" strong, to some extent, has formed a "social fashion". Accounting workers in business skills continue to improve at the same time, why professional ethics serious landslide, its reason in the following areas:
(1) misunderstanding. China is in a critical period of transition variant of the new and old systems, traditional virtues be a huge impact on the understanding in the field of accounting errors mainly three: First, the concept of opportunity. During the transition period, some accountants abuse of power, corruption, bribery, misappropriation of state-owned collective assets phenomenon not only have occurred, and is spreading; "dependency concept. With the acceleration of the process of privatization of enterprises around the world, especially the deepening of the reform of property rights for SMEs, accountants and corporate relations from the past semi-detached converted into pure attachment, the services of the "boss" has come to the cynical the extent to which false accounting, tax evasion, distortion of accounting information has become an open secret; SAR concept. The superior, With part of neither the expertise nor the professional ethics into the background of the unit accounting department, accounting out of control, accounting confusion, pocketed phenomenon due to the prevalence of social relationships and accounting positions not surprising.
(2) herd mentality. In the field of China's accounting, a considerable part of accountants under the influence of the "climate", follow the crowd, eventually to the worship of money astray. The reason is the herd mentality and the quality of individual and social obligations social identity separate from mischief. Some social intermediary organizations CPAs even believe that this is the inevitable choice in the market economy under the conditions of issuing false capital verification report of listed companies. "Excessive" packaging is considered to adapt to social development, to meet the market demand.
(3) Education drawbacks. A long time, China has formed a mode of education as the core examination-school focus on students' intellectual education, moral education is almost neglected, Thus students personality defects, once embarked on society, they formed a " designed without red "groups. Into the field of accounting, a considerable number of people not only no ethics at all, and will use their professional knowledge and modern operating skills, play a disgraceful role in a more subtle way, no shortage of accountants criminal cases, which can not caused a profound reflection of society as a whole.
(4) ineffective supervision. Premier Zhu's visit to the Shanghai National Accounting Institute on April 16, 2001, wrote a brush earnestness 4th school "do not like the account, which fully reflects the party and state leaders on the building of professional ethics of accountants attaches great importance, but also for the person in charge of the accounting of the country tens of millions of workers and accounting work of police training, with a strong realistic and targeted. However, for a long time, China's professional supervision of accountants but lost the wide, even looked pale and weak in many areas. First, the legal supervision weakened. Wide range of large accounting violations of law everywhere, be investigated for criminal liability in accordance with the "Accounting Law" The People's Court jurisprudence few, thus forming a "Notwithstanding the law, but need not be in accordance with the situation in the social and economic life. Second, poor social atmosphere. Masses of the people already hate the corrupt officials of corruption, human bones, but little is known about the field of accounting violation of law, thus the social supervision Atmosphere has not yet formed. Some accountants set the expense of professional ethics, proactive unit leadership "ideas", by the way of off-the-books, small treasuries, big whale state-owned assets and equity, became plant manager of a private accountant, Mr.. Media supervision Dodge. Because of the particularity of Public Opinion Supervision in China, the government leadership at all levels is still difficult to break through imprisonment not wash your dirty linen in public ", combined with a unit of accounting violating law and discipline to live to related to all aspects, and some even implied in government, and thus the media inconvenience to public exposure.
Measures to strengthen the construction of the accounting professional ethics code of ethics is not only written on paper, the key to be carried out, to let it form a concept and the deep heart, which must establish an effective building of professional ethics mechanism . Accountants work ethic belongs to the category of ideology, but it is an important part of socialist spiritual civilization. Under the conditions of the socialist market economy, strengthen the building of professional ethics of accountants should take the following measures: (1) the development of guidelines. Accounting management departments at all levels should urgently formulate guidelines or regulations relating to the accounting professional ethics, for the majority of accounting workers learning and compliance. Develop criteria must not cook the books and standardizing accounting behavior as the basic requirements of professional ethics. And, on this basis, to establish both practitioners and behavior principles, but also specific operational rules and implementation details of the ethics guidelines structure.
(2) propaganda education. That spread through certain means and methods of accountants professional ethics, to create a strong atmosphere of public opinion, so that it gradually penetrate into the depths of people's minds, so as to achieve the purification of the inner world, to improve cognitive standards, establish ethical The purpose of the norms of the world, life and values. In addition to newspapers, radio, television, the means of propaganda and education can be applied to public service ads, urban sculpture, delegation should speak way. The actual operation of entertainment and education, image and life should pay attention to the unity and positive publicity, a definite purpose, liveliness, by reasoning, reasonable blend.
(3) Setting cultivate. Through the creation and use of social and material, spiritual life of all favorable conditions and social resources to promote the accountants professional ethics construction. Accountants moral values ??formation and consolidation, to a large extent subject to the social environment, and is committed to the creation and use of a good social environment, can make accountants derive the moral character of the mold. At present, the entire social climate of each region to the economic environment, political environment, cultural environment of public opinion and building a clean government environment is further improved, of course, the purpose of the field of accounting, due to the ideological quality of employees, moral training, political consciousness varies not Qi, it is necessary from the whole community to get to know the background and ethical issues resolved at this level, through a long and painstaking work to improve the moral standards of accounting workers.
(4) model demonstration. That is, through publicity and education of advanced models to influence the ethical behavior of accounting professionals. The model demonstration can be inspirational, and established a target forward, resulting in great spiritual power. First of all, should be in different units, different industries, different accounting positions in the advanced typical three-dimensional demonstration should be possible to organize the advanced models of their own experiences. Model demonstration, it is necessary to pay attention to cherish and cultivate advanced models, and can not be artificially overstating typical correctly grasp the new, old typical propaganda effect, development and mining, of course, you can also targeted use of some negative examples for public exposure and disclosure, so that the accountants to learn from it, to strengthen professional ethics.
(5) "Law", "Fan" combination. Through the legal system and the establishment of the Code of Ethics constraints, constraints and incentives accountants ethical behavior, so that "the law there are rules according to". The fundamental law in the field of accounting "Accounting Law", the two closely combine the restriction is the essential requirement of building socialism with Chinese characteristics, but also the practical needs of market economy conditions. "Accounting Law" is mandatory and authoritative, is a political construction and political civilization the appeal and guiding force, with ethical rule by virtue of an ideological and spiritual civilization, the status and functions of the two are very important, Germany governance for the rule of law and provide a theoretical basis, but also to deepen and expand the rule of law, that the legal system to provide effective protection for the rule of virtue. Therefore, it is necessary to use the method of accounting to enforce the constraint on the thinking and behavior of the employees, but also the use of professional ethics to guide the thinking and behavior of the employees and enlightenment. The only way to have a multiplier effect.
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