Talk about moral points of view of accounting

Abstract: People hate fake Xu Qing Yi, promote integrity in accounting ethics is a manifestation of faith, to resolve these issues to ensure the accuracy and reliability of accounting information, accounting personnel must have good work ethic, but to form good accounting professional ethics, the accounting professional ethics to a new level, in addition to accounting information through scientific standards to guide and regulate, but to improve the accounting of the external environment is also very important.

Keywords: Ethical considerations for the response
First, the factors affecting the accounting ethics
1, benefits, lack of good faith. Accounting staff to pursue personal interests and a realistic compromise, in violation of realistic, objective and fair code of ethics in the real economic life, some accounting personnel in order to meet the personal desires, regardless of ethics, the use of professional advantage, take risks, big fraud on the other hand, the status of the accounting personnel in the unit has a natural from the property, its professional ethics in accounting work in the unit can play a role and the role of size, inevitably subordinate unit of the cultural level and the people responsible for the moral standards when the people responsible for the accounting staff instructed to provide false accounting information, accounting personnel failed to adhere to realistic, objective and impartial manner.

2, the accounting sense of law, weak oversight and control mechanisms. Many accountants lack the professional ideals and professionalism, and believe that their usually busy with work, so much to do, does not care about, do not learn accounting rules, much less law-abiding, law work of. Some accountants thought the accounting profession is not even the concept of morality, professional ethics and policies and regulations of the half-comprehended, very vague, which is the real ideological basis of accounting ethics serious deficiencies. In addition, practical work the reflection of the very incomplete accounting oversight mechanisms such as internal audit unit as part of national monitoring systems, one representing the national interests of the company's supervision and control of economic activities, to ensure the implementation of the country's financial laws and regulations, but the internal audit is entirely in the form of some units, basically not achieve supervision.

3, low levels of accounting services, the lack of study business spirit of our country in more than 10 million financial officer, senior professional titles account for 20%, most of the rest are junior personnel, knowledge structure, educational level and professional level is low. Reality many of the accounting staff, lack of basic professional quality accounting frequency for errands meet their business knowledge or poor knowledge of the aging of the accounting standards, little is known about the accounting system, poor technical capacity, professional competence was not enough. professional quality is low, also in the lack of the spirit of excellence in work, accounting does not meet specifications, there are books confusion, account discrepancies, report the number of squeezing phenomenon. practice, due to accounting personnel unfamiliar with the emergence of business accounting information distortion is not rare and these have greatly reduced the quality of accounting work, contrary to the requirements of professional ethics.

4, succumb to the pressure of leadership, professional ethics forced to anomie in the current economic society, the people responsible for the accounting staff and is dependent on the status of the relationship, that people responsible for their work in full possession of leadership and management .

With this natural affiliation, the accounting staff of professional ethics in accounting work in the unit can play a role and play a role in the size of the key people responsible for the impact and this unit from the property and with the cultural level, and the people responsible for the moral standards are closely related. the people responsible in order to achieve some economic benefits tend to put pressure on the accounting staff, accounting staff resulting in violation of existing accounting regulations in the accounting fraud. instigation of the accounting personnel in leadership, strong order passive cooking the books, otherwise it would be the accounting officer's personal interests are very serious damage and even lost their jobs, therefore, to abide by professional ethics, many accountants are very difficult to achieve, although some accounting officer shortcomings of the professional ethics and fraud, but their roots or holding power of the people are behind the result.

Links to free download http://www.hi138.com Second, to address the accounting ethics anomie response
1, increase the intensity of professional ethics, to create a good social environment for accounting professionals to conduct effective professional ethics, professional ethics education and the use of a typical combination of case studies, integrating boring abstract preaching in vivid and specific cases analysis, so that accounting professionals can increase perceptions of professional ethics, to enhance the effect of education. to strengthen the accounting information to enhance the legal concept of leadership at all levels. To do a good job with a new <<accounting>> for the center of the accounting regulations to promote to the accounting staff to enhance legal awareness, and through all kinds of typical cases of public exposure, so that accounting personnel are both positive and negative aspects of education, strengthen law-abiding consciousness.

2, the compliance system, the effective implementation of accounting ethics in accounting officers must comply with <<accounting>> under the system, which is mandatory, unconditional, and must conscientiously carry out the accounting principles of professional ethics in accounting personnel to cultivate noble character, not only to carefully study the professional and cultural knowledge, keep abreast of and familiar with the national development of the financial regulations, guidelines, policies, strict implementation of and compliance with economic law, accounting, securities law, tax, audit and other related legal system, strengthen the legal awareness, improve their self-cultivation, to improve the understanding of modern accounting, but also to consciously reflect on their own, to correct accounting errors over professional ethics of the accounting professional ethics.

3, the establishment of modern enterprise management system and the corresponding internal control system. Internal control system is an important modern economic management systems, but also units of internal financial management and accounting of the basic specification, a complete specification of the internal control system , can effectively protect the integrity of the security unit of assets, to ensure that accounting information is true and valid, so lose the trust of management accounting is an important way to establish a scientific and rational and efficient system of internal controls, organizational structure and staffing in the strict implementation of << Basic Accounting Standards>> so that the accounting business processing and day to day management of accounting files every aspect of the division of labor among scientific, clear responsibilities, both to work together can form a mutual supervision and mutual restraint mechanism, so that we can reduce ** ** possible letter.

4, increase the punishment, strict financial discipline. From the legal norms to increase the punishment of those false promises, clear information on the accounting unit of the authenticity of the leadership responsibilities in the new revised <<accounting> >, the establishment of a unit leader for this unit of accounting and accounting information, truthfulness and completeness of the system, therefore, the unit appropriate management systems should be true of accounting information and whether or not illegal, as the assessment of all layer performance of an important leader, and the implementation of accounting information quality 一票否决制.

Links to free download http://www.hi138.com