On the construction of the new era of accounting ethics

[Abstract] Accounting Ethics is a code of conduct for the accounting staff, to strengthen the accounting professional Ethics is important, and how to strengthen the accounting professional Ethics in the current period has a higher requirement.

[Keywords] accounting, professional Ethics, meaning, requirements, measures

Professional Ethics is to engage in certain occupations in their particular work or labor to be followed with its own characteristics of professional ethical principles and norms of behavior. The accounting officers of the professional ethics of the accounting of the soul, is to implement the New Year with the entire accounting and spirit power of the accounting professional ethics, both accountants in professional activities in the industry norms of behavior, but also the accounting profession the responsibility to society and obligations as the development of society, not just a simple count of accounting, bookkeeping, accounting, personnel not only for government agencies, regulatory agencies, financial institutions meet the quality requirements to provide accounting information, but also to investors, creditors and the public service, which is given to modern accounting activities, the higher mission of accounting personnel, the key to achieving these goals is to ensure the quality of accounting information, strengthen the accounting professional ethics, work for rectifying the economic order, and give full play to the role of accounting only, have an immeasurable effect.

First, strengthen the significance of the accounting professional ethics
(A) to strengthen the accounting professional ethics, can effectively improve the ethical standards of the accounting staff
Accounting is a special market economic activities of employees, at the gateway to a variety of economic interests, economic work should be the "guardian." Financial work as an economic basis for the work, the country's many laws and regulations, especially the financial aspects of the the implementation of laws and regulations must be achieved through accounting, but the new <<accounting>> Since the implementation did not have the desired effect. The reason is that law enforcement actors - not thinking and understanding of the accounting staff to keep abreast of the development of appropriate requirements of professional and ethical standards are not high, lack of action of consciousness. The moral basis for the existence of all law is law enforcement thinking of security, especially in this era of multi-value, is non-fuzzy boundaries lead to the moral confusion, lack of law-the ideological basis of accounting is no exception. In view of this, to strengthen the accounting professional ethics, to promote Accounting Ethics formation of good quality.

(B to enhance professional ethics, to ease the accounting irregularities in the formation of
In real life, a lot of corruption, bribery, eating and drinking, extravagance and waste, who must go through the hands of the accounting course, the primary responsibility for these phenomena may not accountants, but with our accounting personnel succumb to pressure, not adhere to the principles of a great relationship to eliminate corruption, depends on a variety of systems to improve and perfect. Accounting officers must adhere to the principle of good use <<accounting>> to protect their legitimate rights and interests; the same time, we must use the accounting code of ethics to arm their minds, so that can be used to regulate the accounting professional ethics to guide their behavior, evolving sense of responsibility and honor of accounting ethics, the proper use of their accounting authority, to faithfully fulfill their accounting obligations.

Second, the accounting requirements of professional ethics
(A dedication, familiar with the regulations
The accounting staff should love their work, to study business, make their knowledge and skills to meet the demands of work performed. Dedication to do all the work is the starting point of the accounting work is not just a simple bookkeeping, afterwards, reimbursement of work, accounting work from time to time, everything, everywhere related to law enforcement compliance issues. accounting personnel should be familiar with financial laws, regulations and the uniform accounting system, so that their handling of the economy in the business knowing the law, known chapter through chapter checks according to Moriguchi, but also the regulations of the publicity, improve the legal system.

(B according to the law, impartiality and fairness
On the one hand, the accounting staff should be in accordance with the accounting laws, regulations and uniform accounting system provides the procedures and requirements for accounting, accounting information provided to ensure legitimate, true, accurate, timely, complete the other hand, according to the law requires the accounting officer must establish their own professional image and personal dignity, courage to resist the unhealthy trends, with the fight against all acts of lawlessness. In addition, accounting information is correct or not, not only to the micro-decisions, but also to macroeconomic policy-making. good job of accounting work, not only have strong technical skills, also need the spirit of seeking truth from facts and objective and impartial manner, otherwise it will use the knowledge and skills in the wrong place, or even fraud or gang involved in cheating.

(C honesty, confidentiality
Honesty is the basic moral qualities of accounting personnel the accounting staff can not honesty will lead to distortion of accounting information, accounting information distortion is key to the quality of accounting work, not only to mislead investors and creditors, their decision-making mistakes, and will lead to a large number of state-owned assets and the loss of revenue to disrupt the national macroeconomic regulation and market economic order. In order to control distortion of accounting information to improve the quality of accounting and effectively curb the social harm, and strengthen the accounting staff of honesty and trustworthiness is essential. accounting nature of the accounting staff have the opportunity to understand the entity's financial position and production operation, it is possible to understand or grasp the important trade secrets of these secrets, if disclosed to competitors, the economic interests of the unit will cause significant damage, which the units being leaked is neither fair and very negative. disclose trade secrets of this unit is also a very moral offense. Therefore, as accounting officer, disclosure of misconduct should be established view, known for their internal secrets, no matter when and where, to be kept secret, not for personal gain and has been leaking confidential. Links to free download http://www.hi138.com
Third, strengthening the professional ethics of the accounting measures
Professional ethics of accountants the scope of an ideology, is the building of socialist spiritual civilization and an important content should be pointed out, about the quality of accounting work and the market economic order is a major factor in the impact of social environment, but lagged far behind the accounting professional ethics also an important factor in the socialist market economy, strengthening the professional ethics of accountants is the key to the accounting professional ethics into the accounting professionals within the conscious action, making it an inner spiritual strength, while focused on building accounting credit system, to create for the economic construction of high-quality accounting team. specifically to do the following work:
(A mechanism to establish and improve education and training
Moral education of the accounting staff, not once and for all, should be used as the content of lifelong education, and depending on the phase difference between the different work practices implemented first, pre-job training should be in accounting ethics education to increase the content of the accounting professional to fill our professional ethics in teaching gaps in training in the job card, the "quasi-accounting officer" for further professional ethics education into the accounting threshold to know what to do, not what to do. what we called the play "vaccination "to produce" antibodies. "Second, the follow-up education for the accounting staff in the post, should be organized regularly for professional ethics, professional ethics according to different periods of the problems, deepening to enrich, update and expand education and training content of this phase of the training objectives, focus on checking the control side, that the "examination" to the warning, preventive measure and any moral decline, if not terminated, will eventually fall into the abyss of crime, for which that any one accounting staff can not be taken lightly, there are chances, we must always remain sober-minded, with good professional ethics, standards of professional conduct.

(B strengthen the legal supervision, improve the evaluation mechanism
Establish a sound legal system, to further improve the various relevant laws and regulations, clearly defined penalties for abuses, and effectively "with the law, violators are prosecuted." First, for those who maliciously false, we must increase punishment must be through legislation, law enforcement on the counterfeiters to pursue its economic responsibility, criminal responsibility, the costs of fraud are far greater than the benefits they get, increase the intensity of inspection and checking of accounting information area, a substantial increase cost accounting fraud. The second is to establish and improve market exit mechanism for those who do not comply with industry rules, bad faith business or personal, should appear after the perpetrators of acts of false accounting expelled from related industries such as accounting fraud listed companies to immediately withdraw from the market, the intermediaries involved in fraud should be banned, the unit responsible for fraud, accountants, certified public accountant revoked qualification certificate, not allowed to continue to engage in related occupations, etc. The third is to establish and improve evaluation mechanism, the proposed combination of local financial departments at all levels of accounting personnel, the actual introduction of assessment methods, and an annual appraisal cycle, from accounting ethics, accounting, professional conduct, accounting supervision, accounting personnel, continuing education and other aspects of the accounting staff appraisal. test results can be outstanding on the appraisal as a condition of advanced accounting workers, at all levels of accounting and administration should be commended and rewarded, unqualified accounting staff focus on learning and training, failed the annual inspection is still not through.

(C foster good accounting credit environment, the establishment of accounting personnel file integrity
In a moral sense of being indifferent, self-centered prominent social environment, it is impossible to create a good taste of the accounting professional ethics. First of all to uphold the integrity of the employment principles. Units employing accounting personnel, the first choice should be a person of integrity, a professional and technical people are strong, but the lack of good faith, we should not be employed, followed by full faith role model and vigorously publicize the deeds of advanced accounting staff, accounting staff will be advanced deeds refined into professional requirements to guide the accounting staff to advanced people in line, the practice of accounting ethics requirements. credit file contains the object of our employees in the accounting and leadership. credit file members of the major record basic information in good faith in performance and conduct have emerged against the industry integrity requirements need to be prompted the behavior, and serious violations of laws, regulations and professional ethics and standards of behavior by various kinds of processing the accounting period to the personal credit records are no longer engaged in accounting only for dishonesty and related penalties and other related personnel records and information disclosure, strengthening the accounting effective means of self-management, the integrity of practitioners by the community's trust and respect, promises were punished by the market.

In short, the accounting professional ethics is a system of social engineering, a long-term objective of the process, not overnight. Only in accordance with the accounting professional ethics with their own characteristics, from the macro and micro, that the accounting professional ethics of the main parties make joint efforts , perseverance, can only form in the whole society, "honesty, integrity as the most important, adhere to the criteria, do not do false accounting, participation in management, enhance service," the accounting professional ethics. Links to free download http://www . hi138.com

References
[1] Li Jun from the "Not to falsify accounts" on the accounting oversight [J]. Accounting Research, 2003 (10).

[2] Wong Hop Hei, Dong Red Star. Accounting ethics studies [J]. Accounting magazine, 2004 (2).

[3] Zhao Xi. The dangers of distortion of accounting information, causes and countermeasures [J]. Chinese Farm, 2000 (2). Links to free download http://www.hi138.com