How to strengthen the accounting Analysis of Professional Ethics

[Abstract] At present, the field of accounting immorality is becoming more prominent, accounting personnel, ethical issues facing a severe test, this article from the ethical implications of accounting personnel to start, to submit their problems, to analyze its causes.

[Keywords] Accounting Professional Ethics Analysis

With the modern society and the rapid economic development, accounting information is increasingly the majority of policy makers, investors, creditors, business managers and other users of the importance of accounting information, it became a government an important basis for macroeconomic policy-making, so fidelity of information now being a high priority.

First, the accounting standards of professional Ethics, the meaning and basic characteristics of
1. The accounting officers of ethical standards can be summarized into six areas: dedication, familiar with the regulations, according to law, objective and fair, good service, keep a secret.

(2) accounting staff of professional Ethics means: First, professional Ethics is to adjust the accounting activities of interest in the accounting profession means, the second is relatively stable accounting Ethics, third, accounting professional with a wide range of social ethics.

3 accounting for the basic characteristics of professional ethics: principles, selfless, service, and the times. To establish the accounting professional ethics is to strengthen the moral constraints of the accounting staff to make their knowledge and skills to meet the demands of work performed.

Second, the ethical problems of occupational
1 employing a poor sense of professional ethics. In a market economy conditions, the accounting staff in the interests of the main center, as the diverse interests of drivers, the accounting professional conduct of the hostages also bound to be interest-driven. A few low quality of accounting personnel could not withstand the temptation to not adhere to principles personal gain, corrupt.

2. Contrary to practice guidelines, and deceit. A small number of accounting organizations, accounting personnel and even the implementation of the CPA is not strictly independent, objective and impartial set of ethical standards, knowing that there are fake and false reports, audit reports issued by inappropriate. In recent years, these by the lead to a false audit report - the series of events, not only to the CPA created a bad influence, but also to the state and the public has brought huge economic losses.

Third, the accounting officer the cause of ethical problems
1. Succumb to the pressure of leadership, passive fraud in the current economic society, the people responsible for the accounting staff and affiliation in the last position, that people responsible for their work in full possession of leadership and management, which kinds of natural affiliation with the accounting standards of professional ethics are closely related. units are responsible people 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.

2. Business is fine, the law is not strong. Some accountants Moshou stereotypes, do not make progress, the lack of study business, the pursuit of excellence, lack of career aspirations, and professionalism. Lack of knowledge or knowledge of their business, aging, low level of technology expertise, can not work under the new regulations, while they do not study the law, ignorance of the law, accounting standards, accounting systems are also poorly understood they namely, not to mention law-abiding , not according to the law of the.

3 internal comprehensive reasons. Internal reasons - some companies do not pay taxes or less taxes in order to take more out spending less out of the way to evade income tax liability, while manufacturing - some false accounting information. Outside the enterprise because is part of the government department in charge of assessing business economic performance, a look at numbers, do not look real, a direct result of the accounting data distortion, false accounting, fraud who has the opportunity.

4. Legal supervision mechanism is not perfect, imperfect system of accounting standards in their daily work, often the law and strictly enforced, the phenomenon of impunity, weak legal awareness of enterprise, weakened the ability of corporate self-restraint.

Fourth, to strengthen the accounting significance of Professional Ethics
1 Accounting Ethics is an important complement to the legal system of accounting. Accounting is the accounting profession to the legal system's minimum requirements, the accounting professional ethics is an important supplement to accounting laws and regulations, the role of other accounting legal system can not be substituted.

2 strengthen the accounting professional ethics is an important measure to develop high-quality talent. A high-quality accounting personnel must possess the moral character, ability, diligence, and the public, honest, thrifty six aspects of quality.

3. Strengthen the accounting professional ethics, help to regulate the market economy The market economy is - kind of credit economy, credit is - cut the basic principles of economic activity, no credit, market economy can not sustain
4. Strengthen the accounting profession to the building is conducive to corruption, and thus contribute to the formation of the Independent Commission Against the wind the whole society.

Fifth, strengthen the accounting staff of professional ethics measures to be taken
1. The establishment of modern enterprise management system to adapt to the internal control system. Internal control system is a modern enterprise management - of an important system, but also the internal financial management and accounting of the basic specification, - sets of complete specifications of the internal control system, can effectively protect the safety and integrity of corporate assets, ensure that accounting information is true and legitimate, therefore, management accounting dishonesty - an important way is to establish a scientific and rational and efficient system of internal controls, accounting treatment and the daily management of accounting files every - links among science and division of labor, responsibilities clear-cut, but both mutual cooperation of mutual supervision and mutual restraint mechanism, so that we can reduce the likelihood of cheating. Links to free download http://www.hi138. com
2 strengthen the accounting professional ethics of social credit and social supervision. To accelerate the establishment of enterprises, units, agency credit files and accounting professionals, to encourage law-abiding and trustworthy, punish dishonest offenders, to promote compliance with the accounting professional ethics, and secondly, supervision of public opinion to play the role of education, publicity and education efforts to strengthen the media widely publicized ideological integrity, disclosure of the typical dishonesty offense, so that the entire community to recognize the importance of integrity, to establish "good faith glory, promises a shame," the concept of good faith to create a respected a good social environment.

3. To establish a complete system of accounting ethics in accounting professional ethics is - a complex and open systems engineering, mainly by the accounting code of ethics, accounting, professional ethics education, accounting, professional ethics, accounting, professional ethics and disciplinary evaluation form. Accounting professional ethics of the accounting professional activities of a code of conduct and standards, the accounting system of ethics the core accounting professional ethics codes of conduct including dedication, self-discipline, honesty, principled, objective and fair, skills and contributing to society. Accounting Professional Ethics with the socialist market economy.

4. Accelerate the pace of the legal system, establish and improve accounting regulation system, strengthen law enforcement. The rule of law to the construction of the accounting profession has an important role to ensure and promote the role the legal system is to regulate the accounting profession must establish a sound ethical behavior laws, regulations and system, and strictly enforced. In recent years, accounting rules and regulations have made important progress in the construction, the basic guarantee of the accounting rules to follow, but China's laws and regulations, institution building and the reform and opening up and modernization drive compared to the requirements, as well as many gaps, you must practice constantly improve and perfect them in recent years, accounting in the presence of disorder, information distortion, although not legally binding and there is - given relationship, but law enforcement is not strong is an important reason one Share for free download http://www.hi138.com