Explore the ethics of accounting regulation of behavior

Abstract: In recent years, due to various factors, internal and external adverse accounting practices, corporate governance and accounting controls had a tremendous negative impact, and therefore corporate governance and accounting control in how effective the control of accounting practices become increasingly concern present major Research findings one-sided emphasis on accounting practices of the interest-oriented accounting professional Ethics or stress, can not really find to effectively regulate the accounting practices of the scientific method. This concept of ethical factors on the regulation of accounting practices to explore.

Keywords: accounting; behavior; Ethics

The relationship between Ethics is that people should follow when dealing with a variety of ethical guidelines and codes of conduct. In real life, due to accounting effects of the social and public behavior, people's ethical behavior of accounting standards to a certain extent reached a consensus, and the rules of these moral values, about the accounting laws, regulations and accounting standards are outside the In of fact into the rule of accounting personnel action, it suffered from the formation of personal values ​​and interests determine the obstacles. In this sense, the provisions of rule by the preaching style of moral enlightenment, far less "follow the example of" different forms of moral values ​​is more effective to bring the soul of the touch, this is our reality to establish a sound system of corporate accounting standards, we must focus on human Ethics of the accounting standards affect the implementation of the results generated by the internal reasons.


First, the regulatory function of accounting Ethics

Ethical issues is a very important practical question, whether in accounting theory or practice of accounting, have recognized the importance of ethical issues in recent years, scholars at home and abroad, especially the management accounting academia, many accounting scholars unanimously proposed the "ethics is the most basic accounting principles" point of view. distortion of accounting information for China in recent years increasingly serious situation, Comrade Zhu Rongji, former Prime Minister of "honesty, integrity as the most important, follow the guidelines, not fraud account "to set policy, which can be seen as China's basic ethical rules of accounting. with the accounting ethics to regulate people's accounting practices, in order for the government, society and the majority of investors with high-quality accounting information.

Groups for the performance of accounting practices accounting bodies, its business is reflected in the behavior of management intent, their actions should be subject to the constraints of general business ethics, but because of accounting practices by the accounting practices of individual groups is that the composition of the accounting staff, and its general business ethics compliance, is ultimately its accounting staff of professional ethics standards, and corporate accounting practices or to the accounting practices of specific individuals will effectively regulate the behavior when the accounting agency or accounting staff accounting practices to be implemented by themselves and other interest-oriented effects, how the accounting choices should be made, in addition to seeking external standards of conduct, but also ethical values ​​which people's minds to make judgments, the use of accounting ethics regulating the behavior of the implementation of the accounting function program amendments.

The regulatory function of accounting ethics is a moral accounting methods to guide through the evaluation of human behavior and correct accounting and accounting activities, in order to coordinate the relationship between the effectiveness of a variety of accounting.

Specifically, the accounting regulation of ethical conduct for the accounting major from accounting's social morality, professional attitude, professional skills and technical guidelines and other aspects to be analyzed.

Second, morality is to judge the basic standards of accounting practices

Morality of human social life in the long-term practice of gradually accumulated in the simplest, most basic rules of public life. Accounting for social, community and economy, so that accounting personnel and social ethics have a more closely linked. Accounting for accounting activities in carrying out the accounting supervision, accounting and make each act, whether the morality of society will benefit from, if fairness and justice, is an infringement of the rights of others, whether to keep its promise in areas such as moral judgments, with morality the concept of accounting, the accounting will be judged by this act be amended accordingly.


Third, the professional attitude is affecting the quality of the accounting practices of the main important factors practitioners

Professional attitude is a practitioner of the profession's own subjective understanding of the situation and the resulting work in accounting, career attitudes and career aspirations of individual accountants, professional responsibility is directly related to the state but also by the impact of accounting relationships .

Accounting relationships is due to the financial accounting needs of the occurrence of exchanges and linkages built up relationships, corporate governance, accounting personnel with the various stakeholders in the formation of relationships. American psychiatrist Dr. Lei Weiqi induction eight types of relationships. with the reality of accounting work, accounting mainly for the following relationships:
Links to free download http://www.hi138.com (a) master-slave relationship of accounting
We are usually very easy to find, accounting personnel, the majority of master-slave model, the relationship between leadership and accounting personnel is a typical master-slave relationship. Business leaders have always made use of the various directives issued by the accounting right, with its accounting information meet the needs of the interests of managers. No matter how high the level of knowledge of accounting personnel, experience more rich, as under the accounting staff, should obey or enforce. In this accounting relationships in the accounting staff more performance for their professional attitude despite the enthusiasm, but its sense of innovation is difficult to play and if business leaders put forward their own interests related to violation of the requirements of accounting standards, and accounting personnel and fully controlled the enterprise managers, external stakeholders monitoring system is not perfect, this may be "internal control", resulting in accounting practices Deviation.

(B) the cooperative's accounting relationships
Accounting is a division of labor positions to assist the work required in the financial institutions within the cooperative relationship is especially important for improving its efficiency and avoid duplication of effort is absolutely necessary in the external, it can close the accounting department and external relations, play a multiplier effect. In such relationships in the accounting personnel of the accounting professional attitude is more positive. Accounting unity and cooperation among often, accounting and personnel departments and relevant departments will take the initiative to establish a harmonious relationship between, but in the face of contradictions and problems , accounting personnel will have worries, if there are differences and contradictions, they will take a step back way to avoid conflict.

(C) competition-based accounting relationships
In such a relationship between the parties, their mutual relations will be competing in the accounting within the organization, if the competition agency's leadership, the two sides will intensify competition, the two sides will become exhausted physically and mentally, to carry out accounting unit it will also be greatly hindered, so this type of competition is in the actual work of accounting relationships do not want to see in addition, the distribution of professional honor, the movements of occupational status, occupation by the humane care of the situation, some the interests of individuals and their pros and cons of family or personal relationships, and state administrative agencies responsible for the accounting person or people responsible for the moral level, may sometimes be the attitude of the accounting staff have a huge impact once the accounting staff to adhere to the principles at work, offenses against the person in charge, it may be "bad money drives out good" phenomenon in this environment, the accounting group behavior demonstrated by the professional attitude (a kind of working atmosphere) occurred artificially distorted, the quality of accounting information will decline rapidly.


Fourth, the Technical Guidelines contain the principles of professional ethics requirements

Although the technical guidelines should be specific to areas of a technical regulation, however, science is not the exact science of accounting, accounting technology to the use of man-made, flexibility and subjectivity to the provisions of accounting standards is the principle of technology-based, accounting behavior has more choice, changing the subject to adapt to different accounting of the specific environment, however, due to different moral standards made under the choice, may have very different accounting information quality product, so the abuse has become the choice of accounting regulation should be fair and ethical object of interest. Western countries in building the accounting theory by the use of traditional methods - Ethics Act (ethical method), require financial and accounting information must comply with the ethical standards as the basis for creating accounting theory, or even that the financial accounting basic criteria should be ethical standards.


V. Conclusion

Under China's current accounting standards, there are ethical standards specifications, such as business should be "based on actual transactions or events as a basis for accounting recognition, measurement and reporting, accurately reflect the recognition and measurement requirements in line with the accounting requirements and other relevant information, to ensure true and reliable accounting information, content integrity. enterprises to provide accounting information and financial accounting reports should be economic decision-making relevant to the needs of users, "and so is the accounting officer of the ethical requirements of the accounting personnel in complying with the relevant accounting technology criteria should be considered when accounting standards of the accounting officer of the moral requirements, and these requirements in practice to follow the situation proved to moral than the skills or knowledge may be more important, especially in the accounting personnel encounter between the relevant stakeholders conflicts of interest, skill or knowledge can not draw conclusions, the only moral choice is to solve the conflict.


[References]
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