On the go ------ Accounting Ethics Accounting Professional Ethics in China caused by thinking

Paper Keywords: accounting Ethics Information Distortion Analysis
Abstract: The market economy under the impact of the tide, the current serious distortion of accounting Information, so construction of the accounting code of Ethics is very important. In this paper, literature review and questionnaire survey, the analysis of the situation on the basis of accounting Ethics, is given accounting personnel to improve the moral quality of the majority of the recommendations.

Since the last decade, the tide of the market economy under the impact of the field of accounting widespread accounting fraud and the resulting severe distortion of accounting Information. The reason, although the system is imperfect, the impact of the Law is not perfect, But more important is the moral accounting actors more aware of weak moral will increasingly weak, can not afford the money, the temptation of fame and lost the most basic accounting norms - moral, which led to the occurrence of these unethical accounting practices .

Results because of accounting activities and activities related to all aspects of social and economic life, therefore, the field of accounting, these unethical practices not only directly harm the interests of users of Information, affecting the reputation of the accounting profession, resulting in a decline trend of the accounting profession, but also seriously undermine the whole social atmosphere, disrupting the effective functioning of the market economic order. This is the current goal of building a socialist harmonious society does not match a great disharmony. Therefore, the accounting code of Ethics is a socialist ideological and moral construction of an important part of building the socialist market economic development fundamental requirement.

I. Current Situation and Analysis of Accounting Ethics
China's 5000 years of history, culture and long history of its creation, many of which use the classic ethical culture to the accounting profession, such as benevolence, harmony, honest and trustworthy, realistic, "Gentlemen love fortune, in a proper way", selfless, etc. accounting practitioners are high quality. In this paper, and make the necessary literature survey to explore the status of the current accounting ethics.

(A) Accounting and moral education is not optimistic
National Accounting Institute <<will juice integrity EDUCATION "> Accounting Ethics Course Task Force had the situation been the creation of related investigations, the results are as follows:

Can be seen that most universities do not offer our country <"Accounting Ethics>> this course, a small part is" there, but not independent ", that is content based, but there is no separate class, Chen Qi, Dai Peng Jun and Ma Zhengkai also accounting students had the current accounting ethics education to conduct a special investigation and study, to obtain the situation shown in Table 1, Table 2:

Table l The results showed that 290 college students studied only 20 accounting ethics courses, the total number of junior college students account for only 6.9%, l5 380 undergraduate students who have studied accounting ethics courses, only the total number of undergraduate students 3.9%, 285 graduate students studying in 130 courses in accounting ethics, accounting for only 45.6% of the total number of graduate students, 25 were by way of other courses and studied accounting ethics, accounting for only 8 of the total number of graduate students .8%. After a return visit and field interviews learned that three students had to learn most of the accounting professional ethics course was previously engaged in accounting work, accounting personnel in the follow-up study in accounting education in professional ethics courses. Graduate students in some specializing in Research or professional ethics in accounting Research, learning from other sources of accounting ethics courses .80.1% of students did not learn in school ethics courses in accounting, which shows most schools do not set the accounting profession Accounting Ethics courses or for students with education that the university curriculum and the accounting profession in professional ethics education for students but also fLawed side.

Table 2 The results showed that 290 of 280 college students who do not understand the accounting professional ethics, accounting for 96.6% of the number of junior college students, 380 undergraduate students, 367 people do not understand, about 96 undergraduate students. 6%, 285 graduate students in 151 people do not understand, about 53% of graduate students. surveyed 798 students who do not understand basic accounting professional ethics, accounting for 83.4% of persons surveyed were in there are 141 general understanding of the accounting professional ethics are: 6 junior college students, 11 undergraduates, 124 graduate students, the number of students surveyed about 14.8%, three groups of students in the professional ethics of the accounting is know only 16 people, including 4 junior college students, 2 undergraduates, graduate students 1O people surveyed only 1.8% of the total number. has 83.4% of the surveyed students did not understand the accounting professional ethics, that There we do not attach importance in teaching students of accounting ethics education in accounting deficiencies.

(B) the accounting status of employees in Accounting Ethics
To understand the current status of corporate accounting ethics, the author designed a questionnaire and were randomly selected from a survey on local businesses, including accounting practitioners concerning the findings of Accounting Ethics, as shown in Table 3, Table 4, Table 5, Table 6, Table 7 :

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As the table shows, the accounting ethics accounting practitioners exposed the main problems are:
(1) employees on the overall level of understanding of accounting ethics is not high, do not understand the accounting ethics accounting for 75.77%, the need to strengthen the accounting ethics education, (2) only a few people think that ethics "is not important, can be Ignore "and" unclear ", the majority of enterprises have recognized the importance of ethics, the importance of accounting ethics to reach a consensus, (3) the credibility of financial statements did not reach the expected standards," almost did not believe "and "not believe" accounted for nearly half of the shows that accounting practitioners lack confidence in their career, (4) the phenomenon of accounting fraud, "Understanding the skills, learning about" and "indifference" and accounted for 65.39%, that most people have numbness on the phenomenon of accounting fraud, there is recognition of the trend, showing full compliance with the accounting professional ethics facing great difficulties, (5) work, most people still have consciously abide by the accounting professional ethics among only one completely into compliance, but forced under pressure at higher levels, most accountants do not comply with the accounting professional ethics, that company's professional ethics of the accounting personnel comply with professional ethics of the situation also illustrates the accounting The lack of independence.

Second, improve the professional ethics of the proposed accounting
Literature and carried out through a questionnaire necessary Xindong, we clearly understand: the current accounting staff in China have some moral sense, of course, there are certain ethical basis, but will juice ethical sense of identity is not strong, a considerable number of employees providing false Information on the material as often, and the operational use of accounting ethics is poor. must take the necessary measures as soon as possible, enhancing the moral quality of accounting personnel. now put forward proposals to BU:
(A) to strengthen the accounting and moral education
Present in our institutions of higher education teaching profession accounting system, accounting ethics education curriculum building not given enough attention, there are ethical and moral education and the ability of science and technology education, the phenomenon of phase separation, the carrier of moral education, the lack of . the accounting officers of professional ethics education is not an overnight success, to improve its overall quality, we must unswervingly follow-up education. in the educational system, and to establish different levels of the educational system in teaching methods should be used in case-based way, in teaching methods, we should vigorously develop web-based distance education system, re-education form, should not be limited to classroom teaching, should also take academic conferences, seminars, study tours, exchange of experiences and other forms education.

(B) strengthening the operability of the accounting regulations
New "" Accounting Law "> standardized accounting practices, to ensure that accounting information is true, complete, played a big role, but some aspects of operational difference. As provides for legal liability of the principal as a" person directly in charge "and "other persons directly responsible," no clear who is "directly in charge" and "other persons directly responsible", "legal responsibility" a chapter that "serious", "crime", "heavy losses" and other words are not quantified, and no concrete explanation, makes it difficult for Law enforcement, financial and accounting officer of a lack of incentives for interoperability, "to enforce this Code and dedication, adhere to the principles of accounting personnel to make notable achievements, to give spiritual or material reward, "and for the accounting personnel who do not have much practical significance.

(C) increase the penalties for accounting fraud
Not punishment, deterrence will not bring the role of counterfeiters. In some cases violation of accounting regulations, often criticized for only education, not to be repeated is over, or a fine is over, not punishment, has no effect on their own , or, as always, false accounting information. <"Accounting Law"> provides, in violation of <"Accounting Law"> with the relevant provisions of the individual sentenced to a fine of 3000 to 50,000 yuan. For most, the enterprise's economic penalties l0 million This expected income of 10 million millions, tens of millions or even billions of counterfeiters is negligible, this does not deter the principle of cost-effectiveness should be based on accounting fraud and criminal punishments should be several times their transition was caused by the economic interests and the loss of civil compensation mechanism should be introduced and the corresponding civil action mechanism, so as to give full play to the legal acts of accounting fraud deterrent.

(D) improve the internal supervision system
First, to establish and improve the internal control system, keeping guard at the first hurdle of accounting information distortion. Accounting Internal oversight must change the accounting charge as head of internal audit practices, the accounting unit is responsible for internal oversight to emphasize who is responsible for law and accounting personnel person in charge is responsible for giving full play to the role of internal audit. Second, the supervision system to improve the CPA. to ensure that certified public accountants should be able to maintain the independence and the precautionary principle. not only to improve the social audit independence, whether in any unit or individual ways to intervene in the independent certified public accountants conduct audits, must be held accountable for their legal liability. Moreover, should standardize the accounting firm audit fees, formulate a reasonable price, and write the audit costs in audit reports issued, subject to supervision This can reduce the firm issued false statements while soliciting lower prices possible.

(E) strengthen Ethics
Business Ethics contains all the life companies of all moral phenomenon, reflected in its implication and active in the moral consciousness, the sum of ethics and moral activity. Accounting Ethics subordinate to ethics, requires that all employees have a responsibility to ensure the company's accounting and internal control procedures at all times be strictly adhered to, as long as they found that the shortcomings of these procedures, should be made to the authorities to continue to improve corporate accounting practices, the establishment of ethical standards of accounting behavior of the formation of corporate accounting regulations by the external and internal constraints to guide the double moral constraints, to rationalize the behavior of accountants. accountant accounting ethical core of the system, they are the accounting rules and accounting system implementers. accounting staff to comply with the accounting ethics, as an employee will conscientiously abide by the corporate code of ethics virtuous cycle, with its normative force of accounting ethics, values, help companies to establish and carry forward the spirit of enterprise as a whole, will help rationalize the group to help the formation of corporate culture.

(Vi) establish and improve related systems
First of all, to create a leader from the heart do not want to make the mechanism of fraud. To inspire the pursuit of long-term interests of the leadership, not the immediate value. Led a short tenure so that they only care about themselves easily in any performance, do not focus on sustainable development to give up long-term interests, to cope with the higher authorities of the examination, to conceal the true performance of enterprises will be set aside moral values, to take various means of accounting fraud. like a fundamental distortion of management accounting, the need for a leader willing to talk about integrity , concerned about the mechanism of the internal mechanism of long-term interests, a long enough term to long-term interests with the pursuit of power and pressure, reducing the pursuit of short-term interests of the accounting fraud, honest and trustworthy will return to the the accounting field. Second, improve the commission agency relationship.'s agency relationship in the business, reports to the principal fiduciary responsibility to fulfill the economic situation of an agent directly employed by the accounting officers, and principals, agents and accountants tend to have different interests between. When between agent and client conflict of interest, in their own interests, it may by order, implicitly require accounting personnel to provide false accounting information, based on the existing accounting personnel management system to enable the accounting staff into difficulties. should be through the improvement of relevant systems, so that the client agency relationship, the agent to minimize conflict of interest for accounting personnel practitioners to create a good environment. Finally, the person in charge must have knowledge of the accounting qualification system. <"Accounting Law"> people responsible for the provisions of the accounting entity to undertake the responsibility, but people do not understand the accounting unit is responsible for the situation still exists, in order to further unify their thinking, change some of the misconceptions people responsible should be responsible for the accounting unit knowledge (including accounting professional ethics) to make the minimum requirements of the specification implemented in the qualification system, and for people who, though no control unit is responsible for the accounting treatment of specific technology, but the basic accounting principles should be the people responsible for the necessary knowledge one. Links to Research Papers Download http://www.hi138.com