Reflections On The Construction Of Accounting Professional Ethics

First, the current problems in the construction of accounting professional ethics.

(1) no more standardized accounting professional ethics system has been formed.

(two) there has not been a non mandatory professional ethics promulgated by trade associations.

In essence, the professional ethics of accountants should be non mandatory, but at present, the professional ethics of enterprise accountants is still mandatory through the form of laws or regulations.

Fortunately, the professional ethics of Certified Public Accountants is promulgated by the Chinese Institute of certified public accountants. It is a self-discipline and non mandatory professional ethics. This is a great progress.

But we should see that other professional ethics requirements are enforced in the form of laws and regulations.

There is no professional ethics in industry accounting which is very important.

(three) forced under the pressure of unit leaders.

In the current accounting environment, leaders in charge of units, accountants in charge and accountants are of subordinate status.

In order to ensure the continuous improvement of personal life and the promotion in the future, it is inevitable that the professional ethics of accountants can play a role and play a large role in the work of unit accounting.

In order to achieve certain interests, the person in charge of a unit often puts pressure on accountants, causing accountants to falsification in accounting work in violation of the accounting standards for enterprises and relevant laws and regulations.

Because such a subordinate relationship is often not pferred by the subjective will of accountants, it is difficult for many accountants to do so.

The survey shows that most of the accountants are not intentional, and if they are not instructed, directed or ordered, they will not take the initiative to cheat.

Although some accountants are fraudulent because of their lack of professional ethics, the root cause is the coercion of superior leaders.

If the CSRC identified Kelon Electrical appliances, it is a loan phenomenon of financial institutions that the leaders instruct, instruct, and compel the accountants to prepare false sales revenue.

(four) the enforcement of legal supervision mechanism is not in place.

In the economic work, there are often phenomena of not following the law, lax enforcement, and breaking the law, resulting in a weak sense of law and weakening the ability of self-restraint.

When the financial behavior of enterprises is inconsistent with the accounting laws and regulations, they tend to emphasize the enlivening of the economy unilaterally and indulge in discipline violations.

Besides, the supervision standards such as financial supervision, tax supervision and auditing supervision are not unified. Each department has its own management and functions intersecting each other, resulting in various supervision can not be organically combined, and can not play an effective supervisory role as a whole.

However, our country has little punishment for the violation of accounting professional ethics, making the low cost of non integrity behavior bring great benefits to the dishonest, which, to a certain extent, also encourages the arrogance of fraud.

(five) the sense of professional ethics of Accountants is weak.

Under the condition that the market economy is improving day by day, the unhealthy social atmosphere has made the accountants' professional ethics unprecedentedly affected.

When people pursue material interests, such unhealthy ideas as "comparison doctrine", "individualism" and "hedonism" are gradually rising. Few accountants with low quality leave behind the moral principles of honesty, truth and objectivity in accounting industry.

Under the drive of selfish desire, we can not resist all kinds of material lure, we can not stick to the principle, make great changes, forge accounting items and accounting vouchers so as to achieve the purpose of encroachment and embezzlement of state-owned assets.

In April 2002, the China Securities Regulatory Commission issued a formal announcement on the silver Guangxia penalty notice. "Because the financial information of Tianjin Guangxia main holding company in 1998 and previous years is lost, the authenticity of silver Guangxia 1998 profit can not be determined".

That is to say, the China Securities Regulatory Commission has verified and confirmed the existence of silver Guangxia Tianjin Corporation's existence of the destruction of accounting files.

China has been in the period of rapid development and perfection of the socialist market economy, but the market economy has not really replaced the planned economy in the past. The real modern enterprise system has not been completely established. Most enterprises have the so-called "insider control" phenomenon, so that the interests of the single person in charge and accountants can be fully reflected in the company's decision-making, which is bound to damage the interests of the public.

As long as the phenomenon of "insider control" can not be eradicated, accounting professional ethics can hardly play its due role.

Therefore, purify accounting environment is of great significance to the construction of Accountants' professional ethics.

Two, the necessity of accounting professional ethics construction.

(1) good accounting professional ethics is the basis for standardizing accounting behavior, and is also an important guarantee for the realization of accounting objectives.

The normalization of accounting behavior requires the legalization, rationalization and authenticity of accounting behavior.

Accountants' professional ethics will dominate the motives of accountants, and the internal beliefs of accountants will dominate their accounting behavior.

Whether accountants have good professional ethics will directly determine the standardization of accounting behavior.

To achieve accounting objectives, the premise is that accountants should provide real and standardized accounting information.

Obviously, only good accounting professional ethics can ensure the realization of accounting objectives, purify accounting occupational environment, ensure the implementation of national policies, and protect the vital interests of the people.

(two) good accounting ethics is conducive to optimizing the allocation of resources.

The rational allocation of limited economic resources is not a purely economic activity.

(three)

As a practitioner of accounting profession, the expectations of users of accounting information should be truthfully true.

Three, ways to improve and strengthen the construction of accounting professional ethics.

(1) formulate a set of practicable accounting professional ethics system.

This is an essential part of improving the professional ethics of accountants.

The author believes that the professional ethics of accountants should mainly include four aspects, namely, government auditing ethics, financial accounting ethics, certified public accountants' moral standards and internal auditing accounting ethics. It includes four elements: professional spirit, professional accomplishment, professional responsibility and job justice.

Among them, the contents of government auditing ethics should include auditing according to law, honesty and self-discipline, serving enterprises and keeping secrets; the contents of CPA's moral norms should include objective independence, fulfilling responsibilities, serving diligence, keeping information confidential, and vocational skills; etc., the norms of financial accounting should mainly include compliance with laws, fairness, impartiality, truthful objectivity, full disclosure and trustworthy contents; and internal auditing accounting ethics should include diligence and frugality, strict supervision, coordination and cooperation, and information confidentiality.

(two) the mode of accounting professional self-discipline and administrative management should be supplemented.

The implementation of accounting professional ethics mainly depends on Accountants' sense of morality and ideology, rather than external force.

Therefore, the accounting professional ethics should not be formulated directly by the government, but should be formulated, promulgated and supervised by the CPA, the Accounting Association and other non-governmental organizations, so as to achieve self discipline in the accounting profession.

Accordingly, a moral committee can be set up in the accounting associations such as the CPA and the Accounting Association to perform the monitoring and evaluation functions of the accounting professional ethics. The rewards and punishments should be used for the results of the moral evaluation. Accountants who are seriously unqualified for violating the law and accounting professional ethics may be investigated for criminal responsibility and revoke accounting qualification certificates in accordance with the law, or allow them to reconsider the accounting professional ethics re education.

Evaluation is an invisible spiritual strength and a very important way of behavior constraint for the vast number of accounting profession. It is a necessary way to put moral norms into practice and a necessary link to promote moral strength.

(three) improve the existing accounting staff recruitment system.

The system of accounting personnel assignment and employment system can be adopted.

An accounting company is set up by financial departments around the country to serve as a base for training, retraining and pporting accountants.

For different companies, there are different ways.

We should directly appoint outstanding accountants to large and medium-sized state-owned companies, listed companies and companies that are related to the national economy and the people's livelihood.

Other companies adopt a combination of recommendation appointment and company recruitment.

Generally speaking, the higher the status of Accountants in the unit and the stronger their independence, it will help improve the professional ethics of accountants.

Otherwise, the accountants and their work are not only restricted by the main leaders of the units, but also subject to the restriction of the supervisors and personnel of other departments, and the independence of the accountants will be greatly restricted, which will not be conducive to improving the professional ethics of accountants.

In addition, we should enhance the professional knowledge and legal consciousness of the leaders in charge of the unit and the responsible persons in charge of finance so as to enable them to perform the duties entrusted by the accounting law.

The leaders in charge of a unit and the person in charge of finance have the right to control the choice of accounting policies and the generation of accounting information. Almost all enterprises' accounting fraud is related to their instructions, orders or orders.

Therefore, we must improve the level of professional ethics of leaders in charge and financial supervisors.

(four) strengthen legal supervision and achieve supervision and information sharing.

Only by strengthening effective supervision, ensuring the dignity of the law and punishing the offenders, can we ensure the true and reliable accounting information.

It is important to share information on financial audit, tax audit and government audit.

In this way, on the one hand, the auditor shortens the audit time, reduces the audit cost, and alleviates the pressure of the enterprise. It also improves the image of the government in the enterprise's mind. On the other hand, although the purpose of the three party audit is different, the handling of the illegal behavior is consistent.

This will enable offenders to be found and processed in a short time to avoid unnecessary losses.

(five) vigorously strengthen the professional ethics education of accountants.

To improve the quality of accountants comprehensively, regular training for Accountants is necessary.

The most important thing is professional ethics education, improving the moral quality of every accountant, especially improving the ability of moral self-discipline, so that accountants can embody the credibility of accountants based on their own duties, pragmatic results and sincerity.

The professional ethics education of accountants can be divided into two stages: one is the education at school stage.

The object of education is students studying in accounting major.

The two is the on-the-job education of accountants.

The professional ethics education for accountants includes:

(1) ideological and moral education.

The purpose is to guide accountants to establish correct outlook on life and values, and guide accountants to correctly handle the relationship between public and private, individual and collective, dedication and demand, and to cultivate the courage of Accountants in principle, tenacity and overcome difficulties.

(2) legal education.

It is to let accountants know how to abide by the law, train accountants to learn and enforce laws and regulations, and set up a good accounting professional ethics.

(3) professional education.

Accounting is a highly technical profession, accounting professional skills mainly include two aspects:

One is to complete the knowledge required for professional work.

The two is the skills and experience required to complete professional work.

With the development of market economy, accounting functions are constantly enriched and accounting work is becoming more and more complex.