Accounting Professional Ethics Inspection And Reward And Punishment Mechanism

(1) the financial department

Supervision and inspection of professional ethics shall be conducted in accordance with the provisions of the accounting law of the People's Republic of China. The financial department of the State Council shall be responsible for the accounting work of the whole country, and the financial departments at or above the county level shall manage the accounting work in their respective administrative areas.

The construction of accounting professional ethics is an important part of accounting management. Therefore, the financial departments at all levels should shoulder the responsibility of organizing and promoting the construction of accounting professional ethics in this area.

1. the combination of law enforcement inspection and accounting professional ethics examination.

As the main body of law enforcement of the accounting law of the People's Republic of China, on the one hand, it urges all units to strictly enforce accounting laws and regulations; on the other hand, it also checks and examines the accounting professional ethics of Accountants in various units.

2. registration and annual inspection of accounting qualification certificate should be combined with accounting professional ethics examination.

According to the regulations on the management of accounting qualification, the annual qualification system for accounting qualification certificates shall be implemented regularly.

The contents of the annual review include the compliance with financial discipline, regulations and accounting professional discipline, and the fulfillment of accounting responsibilities according to law.

Failing to comply with the relevant provisions shall not pass the annual inspection.

3. accounting professional qualification assessment, employment and accounting ethics inspection.

According to the accounting issued jointly by the Ministry of Finance and the Ministry of personnel

The Provisional Regulations for qualification examination and its enforcement measures require that accounting personnel who apply for Junior Qualification or intermediate qualification should adhere to principles and possess good professional ethics.

When applying for registration, accounting professional and technical qualification examination institutions should check the professional ethics of the accountants who take part in the registration.

For those who do not follow the record of professional ethics, their qualification should be cancelled.

(two) the self-regulation and restriction of accounting profession ethics on accounting professional ethics is an important means to check the professional ethics of accountants.

The discipline of accounting profession is a group concept. It is a process of self restriction and self control of accounting professional organization on accounting behavior of the whole accounting profession.

(three) establishing incentive mechanism based on Accounting Law and other laws and regulations, and assessing and rewards and punishments for accountants to observe their professional ethics.

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1. accounting professional ethics inspection and rewards and punishments have the function of prompting accountants to observe professional ethics.

The reward and punishment mechanism utilizes the advantages and disadvantages of human beings, and takes the benefit or deprivation as the weight. It plays a guiding or deterrent role for accounting personnel, so that the accounting behavior main body must follow the professional ethics of accountants no matter what motive they are motivated, otherwise they will suffer the loss of interests.

The reward and punishment mechanism combines the requirements of accounting professional ethics with personal interests, and embodies the principle of unity of righteousness and benefit.

2. the examination and rewards and punishments of accounting professional ethics can judge various accounting behaviors and have a profound educational function for accountants.

3. accounting professional ethics inspection and rewards and punishments are conducive to forming a social environment to suppress evil and promote good.

As far as moral standards are concerned, they rely mainly on traditional customs, public opinions and inner beliefs.

This kind of non rigid characteristics also determines its implementation and implementation. It must also take advantage of the administrative supervision of the government departments, the self-regulation of professional organizations and the rigid heteronomy mechanism outside the internal discipline of enterprises and institutions.

Only in this way can we effectively play the potential referee and incentive effect of moral norms.