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How To Optimize The External Environment Of Accounting?

2010/12/6 10:22:00 401

The psychology of Accountants is mainly influenced by accounting.

Environmental Science

And two influence of accountants themselves.

Sometimes people tend to pay attention to the accountants themselves, while ignoring the impact of the environment on accounting psychology. In fact, internal and external factors can not be ignored.

Accounting environment can be divided into external accounting environment and internal accounting environment.

Therefore, the psychological optimization of accountants can not be separated from the optimization of external accounting environment, the optimization of internal accounting environment and the optimization of accountants themselves.

(1) optimization of external accounting environment

1., perfect accounting behavior standard.

Accounting behavior standard is composed of accounting standards.

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The organic whole of interaction.

From a hierarchical perspective, it includes accounting regulations, accounting practices and accounting professional ethics, as well as other related economic laws and regulations.

At present, we need to improve the following aspects: improving the basic accounting standards, that is, the construction of the conceptual structure of financial accounting and the formulation of new accounting standards, so as to solve the vacuum problems of Accountants in the implementation process; to publish accounting practices, to announce notices, to reflect the accountants' professional judgment and to make clear their accounting practices; to formulate and implement the basic principles and basic norms of accounting professional ethics, and to adopt heteronomy.

Self-discipline

The method combines the intrinsic value objectives of accounting entities and the external oriented objectives, forming a high level of professional ethics, and perfecting and coordinating other relevant economic laws and regulations, so as to prevent accountants from seeking legal loopholes.

2., improve the social status of accounting professional groups.

The largest accounting professional groups in the world, such as ACCA in the United Kingdom and AICPA in the United States, have a wide range of professional influence worldwide.

In the political field, they can participate in the formulation of domestic accounting standards, resist the regulatory pressure from the government and the outside world, and establish a self-discipline management mode.

At the same time, it can also provide policy advice and technical services for the construction of international accounting standards and accounting standards for pitional countries.

In practice, its members are favored by many multinational companies, or get high incomes and many preferential facilities.

Data show that as of the end of 2007, ACCA in the UK has 320 thousand members in more than 160 countries.

Moreover, obtaining the ACCA qualification certificate can get a master's degree, immigration qualification and a pass of international finance and accounting in the UK. The highest annual salary is more than one million yuan.

In contrast, the accounting professional group in China started late and was weak in strength. At present, the membership of the CICPA (Chinese Institute of Certified Public Accountants) is more than 140 thousand, of which only 65 thousand practising members and more than 70 thousand non practising members, which is far from the needs of 350 thousand registered accountants in China.

If a profession has no corresponding social status and recognition level, its employees' professional self-esteem, self-confidence and pride can not be satisfied, and the enthusiasm for self development and self realization will be greatly frustrated.

The huge gap between our country's accounting professional group and foreign countries will cause the psychological imbalance of accountants, which is not conducive to the healthy and orderly development of accounting profession.

Therefore, we should vigorously develop the cause of accounting professional organizations, give more attention and professional respect to accounting group members, and ensure the growth of their material income.

3., establish a good atmosphere of integrity in the whole society.

In recent years, a large number of accounting fraud cases happen at home and abroad, making accounting integrity problem a worldwide problem, which has caused worldwide accounting ethics.

The main reasons for the problem of honesty are the unsound property rights system, the low cost of illegal accounting companies and intermediary agencies, the serious decline of accounting professional ethics and the defects of the Audit Entrustment System.

In the whole society, a very unhealthy atmosphere has been formed, which has affected the quality of accounting information and is not conducive to the healthy psychology of accountants.

The most urgent task is to take effective measures to form an atmosphere of integrity in the whole society, so that accounting integrity can win the hearts of the people.

Only in this way can we eliminate the opportunistic tendencies and fluke psychology of accounting actors fundamentally.