Paper 1 Accounting Integrity and Professional Ethics: Research on Accounting Professional Ethics and Integrity
Abstract: Due to the continuous development of market economy, accounting plays a more prominent role in economic development, and its influence on economic development is also growing. In recent years, the accounting industry is facing serious professional ethics problems. Many practitioners lack honesty and morality, and many phenomena such as breaking laws and regulations and making false accounts emerge one after another, which seriously affects the stable development of the economy and causes the information distortion of economic development. Therefore, under the current background, it is of great significance to strengthen the construction of accounting professional ethics, which is the basis for the prosperity and stability of the market economy.
[Keywords:] accounting; Professional ethics; honest
1 Status quo of accounting professional ethics and integrity in China
In recent years, with the strengthening of professional ethics education and supervision in China, the level of professional ethics has been continuously improved on the whole, which has played a certain role in promoting social and economic stability. In addition, the continuous improvement of laws and regulations has laid a good legal guarantee for effectively cracking down on economic crimes and played a certain deterrent role for criminals. However, there are also some problems in the development, such as the phenomenon of accounting practitioners making false accounts because of their interests, the low professional ethics of some accounting personnel and the lack of integrity, which will cause distortion of economic development information and seriously affect the stable development of the economy. From the national level, economic development information is the basis for the country to formulate policies and is the premise for the country to play a macro-control role. However, the distortion of economic development information makes the country make mistakes in formulating principles and policies, which affects the stability and prosperity of market economy and causes the loss of national interests. From the enterprise's point of view, due to the distortion of accounting information, it will blindly guide the enterprise to invest, make the enterprise's interests suffer losses and affect the long-term development of the enterprise. These problems have seriously affected the prosperity and stability of the market economy and restricted its development. At present, China's accounting professional ethics and integrity problems are mainly reflected in the following aspects.
1. 1 lack of professional ethics of accountants
In practice, many accountants lack professional ethics, driven by interests, ignore the provisions of laws and regulations and enterprise rules and regulations, tamper with accounting information, forge and fabricate accounting information, and so on, which has caused great damage to the economy and is not conducive to the stability and development of social economy. The main reason is that accounting practitioners lack professional ethics and cannot restrain themselves well, which leads to the continuous occurrence of illegal phenomena in practice.
1.2 Lack of integrity of accounting personnel
At present, the problem of honesty is still the core problem faced by accounting practitioners. Integrity work can not only bring good reputation to enterprises, but also bring more development space to enterprises. Enterprises should pay attention to long-term interests, and can't do anything that violates honesty for immediate interests, which is also essential for the development of market economy. Regrettably, in practice, in order to pursue immediate interests, the phenomenon of dishonesty of accountants frequently occurs, and even eventually turns into economic crimes. In recent years, economic crimes are particularly serious, and the number is rising, which seriously undermines the stable development of the economy, is not conducive to social harmony and progress, and also has an adverse impact on its long-term development.
1.3 The supervision system of professional ethics is not perfect
Although there are many financial management departments in China at present, their communication and coordination ability is not high, which leads to many problems in management, mainly manifested in weak management, insufficient depth, lack of compliance with laws and lax enforcement, which seriously affects the healthy and stable development of enterprises. An important reason for these problems is that the supervision system of professional ethics is not perfect, a complete set of professional ethics norms has not been formed, and a restraint mechanism cannot be formed. In addition, due to the imperfection of the system and the lack of moral standards, many problems in practice cannot be solved, which leads to the current embarrassing situation. Therefore, in the future, it is also one of the urgent tasks to formulate a complete professional ethics supervision system, do a good job in popularizing education and attach importance to professional ethics education, so as to cultivate both high-quality accounting talents and high-moral accounting talents.
2 Analysis of the causes of accounting professional ethics and integrity problems
2. 1 The accounting professional ethics and integrity education system is not perfect.
According to the investigation report of relevant scholars, the moral level of accounting students is higher than that of other majors in practice, and the moral quality of students who have received moral education is often higher than that of other students who have not received moral education. The higher the level of moral education, the higher their moral level. However, in the current practice, accounting professional ethics and integrity are inconsistent with this potential law. First, the education of accounting professional ethics and integrity for students is not systematic enough, and it is often scattered. Many people who study accounting change careers halfway, have not received integrity education before, and have not received relevant professional ethics training and have no direct employment, which makes it impossible to be strict with themselves at work. When faced with the temptation of interests, they can't control the road of crime; Second, continuing education does not attach importance to the morality and integrity of accountants. Continuing education is seriously formalized and does not give full play to its practical effect. Therefore, in the future, we should strengthen the professional ethics education for accountants, effectively improve their professional ethics level, consciously develop good work habits, never break the legal bottom line, and be a qualified accountant.
2.2 The working environment is not conducive to the formation of good accounting ethics and integrity norms.
With the deepening of reform and opening up and the gradual establishment of the socialist market economic system, although the economic development has made gratifying achievements, some people are driven by economic interests and cannot adhere to the original moral integrity. For example, under the current market economy conditions, in order to pursue interests, the phenomenon of lack of honesty is everywhere, which seriously affects the healthy and stable development of the market economy and is also a great damage to the whole social economy. At present, the accounting environment is not ideal. Although illegal crimes are not dominant in economic activities, irregular behaviors such as illegal business operations still occur from time to time, which makes honesty face great challenges. Therefore, the necessity of moral education is more prominent, which is also the objective need of the development of market economy.
2.3 lack of accounting professional ethics and integrity self-discipline organizations
The lack of self-regulatory organizations can not deter accounting practitioners and effectively avoid the serious problem of lack of moral integrity. Essentially? Self-discipline? Not for individuals, but for the whole accounting industry. If we can achieve self-discipline, we can form a good constraint on accountants, improve their moral level and integrity level, and promote the stable and healthy development of social economy. Unfortunately, at present, there is no professional self-discipline organization in China, which can not achieve the purpose of self-discipline. The self-discipline ability of accounting practitioners is not high, which is also one of the reasons for the low professional ethics and integrity of accounting personnel.
2.4 imperfect legal norms lead to lack of integrity
Economic law is a legal system to adjust economic norms, which is a constraint on economic personnel from a legal point of view and can play a very good preventive role. At present, China's economic law is not perfect and there is a great credit crisis. The construction of credit system needs more attention, such as the collection system, publicity system and guarantee system of credit information needs to be further improved. Many units and individuals are not perfect in credit investigation, so it is very difficult to obtain this information, even for some professional institutions. The key to self-discipline is to establish a self-discipline supervision institution. Only slogans without actual actions can not achieve the expected results. Perfecting supervision institutions is an important guarantee to promote the self-discipline of employees. As far as the current situation is concerned, there is no corresponding self-regulatory organization in China, which is also one of the reasons for the low professional ethics and integrity of accountants. In the future, we should strengthen the improvement in this respect to better promote the development of market economy.
Accounting integrity and professional ethics: on accounting integrity and professional ethics education.
With the continuous improvement of market economy and the intensification of economic globalization, people pay more and more attention to financial information. The distortion of enterprise financial information not only seriously destroys the market economic order, damages the public interests, but also hinders the construction of a harmonious society and a credible society.
Keywords: integrity; Accounting; morality
In recent years, financial fraud cases have emerged one after another at home and abroad, which makes people think about the authenticity and importance of financial information. How to take effective measures to continuously improve accounting credibility, cultivate accounting integrity, standardize accounting professional ethics and improve the quality of financial information is particularly important under the new situation. This paper tries to make a superficial discussion on accounting integrity and accounting professional ethics education.
First, the connotation of accounting integrity and accounting professional ethics
(A) the connotation of accounting integrity
Accounting integrity expresses a basic commitment of accounting to society, that is, objectively and fairly reflecting the real economic activities of companies and enterprises and faithfully serving the users of accounting information. The connotation of accounting integrity includes good accounting professional ethics and integrity, exquisite accounting technology and skills, perfect accounting information quality and high-quality accounting service integrity.
(B) the connotation of accounting professional ethics
Accounting professional ethics refers to the professional code of conduct and norms that should be followed in accounting professional activities, embody accounting professional characteristics and adjust accounting professional relations. Accounting work is at the forefront of the whole social economy, accounting personnel are in the key position of financial power, and professional ethics is particularly important in the whole accounting work.
Second, the relationship between accounting integrity and accounting professional ethics
Accounting integrity and accounting professional ethics are closely related, and they interact, influence and promote each other.
(A) Accounting professional ethics is the basis and premise of accounting integrity. As accountants, only by strictly following accounting professional ethics can there be honest and trustworthy accountants. The continuous accumulation of legal and standardized practices in daily life is the process of establishing accounting integrity.
(B) Accounting integrity is the concrete embodiment of accounting professional ethics.
Third, the basic requirements of accounting integrity for professional ethics
To realize accounting integrity, we should perform our duties according to the basic requirements of accounting professional ethics in accordance with the law, norms and consciously. First, manage money, manage money for the people, gather money intelligently, make money wisely and use money effectively to be a company? Good housekeeper? . Second, we should be honest and upright, insist on not taking ill-gotten gains, never waver in the face of money, be none other than ourselves, not be red-eyed, itchy and greedy, perform our duties according to law, and earnestly do it: always walk by the river and don't wet your shoes? . Third, honesty, adherence to honesty, seeking truth from facts, objective and fair practice, never making false accounts, endangering companies and enterprises.
Four. The Present Situation, Problems and Reasons of Accountant's Professional Ethics in China
From the national inspection of prices, taxes and finance and the audit of some state-owned enterprises and key loss-making enterprises, it can be seen that the endless stream of false accounting statements reflects the seriousness and universality of accounting professional ethics problems from many aspects.
These problems are mainly manifested as follows: First, the concept of professional ethics is weak. In real life, when the interests of the state, the public and the unit conflict, some accountants can't adhere to the standards, and even make suggestions for violations of law and discipline, and directly participate in forging and fabricating false accounting vouchers, accounting books and accounting statements. Second, the pursuit of self-interest, inside job. Some accountants take advantage of their positions to deliberately forge, alter, conceal and destroy accounting data, embezzle and misappropriate public funds, violate the law and embark on the road of illegal and criminal activities. Third, violating the code and practicing fraud. Some certified public accountants issued inappropriate audit reports when carrying out independent audit business, which objectively identified accounting fraud and acted as an umbrella for the information distortion of the audited units. The reasons for these phenomena are as follows:
(1) Social changes, changes in market economy values, unreasonable and irregular corporate governance structure of state-owned enterprises, weak power supervision and restriction, and imperfect incentive and restraint mechanism.
(2) There is a big gap in the self-construction of the accounting profession, and the external legal environment for accountants to adhere to professional ethics is not good. Compared with developed countries, the legal protection and legal relief system for accountants to abide by standards in China is not perfect, which is not conducive to the formation of good accounting professional ethics.
(C) The lack of effective means and measures for publicity, education and supervision of accounting professional ethics leads to unsatisfactory professional quality of accounting personnel. In school education, intellectual education has been emphasized for a long time, while moral education has been neglected. After joining the work, although there are professional ethics contents in the Regulations on Continuing Education for Accountants, in fact, I have never seen professional ethics training.
Five, strengthen the accounting integrity and accounting professional ethics education measures
(A) adhere to the integrity education of accounting personnel always in the first place.
(2) Continuously improve the political and ideological level of accountants. First, strengthen the political and ideological education of accountants and persist in serving the socialist economic construction. Second, we should firmly establish dialectical materialism of seeking truth from facts, persist in proceeding from facts, and effectively ensure the authenticity, reliability and security of accounting information. Third, we should enhance the sense of mission and responsibility of accountants. In the process of connecting with the international market, the integration of international capital also brings the integration of accounting market, and accountants should earnestly shoulder the mission and responsibility entrusted by the times.
(three) to strengthen the study of laws and regulations, establish a correct outlook on life and values, and earnestly abide by the law.
(four) to develop a post responsibility system, strengthen the supervision and inspection and audit of the accounting industry. Combined with the characteristics and laws of accounting practice, the post responsibility system of accounting personnel is formulated, accounting professional ethics and post responsibilities are closely combined, financial discipline and rules and regulations are closely combined, the joint responsibility of management positions and specific positions is implemented, joint supervision is strengthened, and the self-discipline consciousness of accounting personnel is promoted.
In a word, with the development of market economy and the acceleration of economic globalization, after the baptism of the financial turmoil, the accounting reform has been deepened, and the accounting profession and technology have become more and more complicated, and the accounting industry in China has attracted more and more attention from the world. The accounting profession is bound to go to the world, and its practical ability and level will be severely tested. Integrity is the lifeline and soul of accounting work, and it is also the basic integrity and foundation of accounting work. Therefore, in the pursuit of honesty, we must closely combine accounting honesty with professional ethics education, continuously strengthen professional ethics education, and enhance the comprehensive ability of accounting professionals. Every accountant should start from himself, live up to expectations, serve the society with superb business technology, restrain himself with strict rules and regulations, inspire the world with noble professional ethics, perform their duties according to law, and contribute their talents to national development and social progress.
Accounting Integrity and Professional Ethics Part III: Accounting Integrity and Professional Ethics Education
Based on the social, political, economic, cultural and educational background, this paper comprehensively analyzes the present situation of accounting integrity and professional ethics education at home and abroad, and puts forward a comprehensive reform of accounting integrity and professional ethics education from the aspects of attention, ethical education and strengthening follow-up education, so as to lay a solid foundation for the comprehensive improvement of accounting students' comprehensive professional ability in China.
Keywords: accounting integrity; Accounting professional ethics
First, the research background of accounting integrity and professional ethics education
Under realistic conditions, the ultimate goal of training accounting professionals is to make them have good professional skills and a high degree of integrity and professional ethics. At present, the political economy of our society is experiencing unprecedented reform challenges, and the author's research on accounting integrity and professional ethics education is officially carried out under such a background.
First, the social, political and economic background. First of all, China society is transforming from a traditional society to a modern society, and its own characteristics are that social classes are increasingly diverse and open. As an effective means and method of economic management, in the turbulent period of social, political and economic reform, the influence of stable accounting development on social, political and economic development is inevitable.
Secondly, the cultural background. The cultural background of the research on accounting integrity and professional ethics education is based on the second major cultural transformation in China, namely? Modernization? China culture is established, and the development of accounting concept is mainly composed of common values, code of conduct, image and image activities. It is a common system of values and consciousness of all accounting practitioners, and specific accounting professional ethics can be customized according to the post.
Third, educational background. At present, the transformation of China's accounting higher education is also imminent, aiming at building China into a developed country in vocational education. Accounting honesty and professional ethics education is one of the directions of accounting professional education. The establishment of moral standards is an evolutionary process and must keep pace with the times. A professional ethics standard is a comprehensive embodiment of social, legal, economic, political and cultural standards in a specific period. The formulation and implementation of accounting professional ethics is bound to be inseparable from value judgment. The core content of accounting professional ethics is the existence of independence, objectivity and honesty in accounting industry.
Second, the accounting integrity and professional ethics education research status
Accounting integrity and professional ethics in western developed countries are based on accounting practice and ethics, which is more practical. In Britain, for example, in order to win the trust of society and its elite groups, accounting professional organizations must prove the quality of their members, that is, professional ability and good morality. Accounting professional candidates generally need five-year apprenticeships. British accountants regard accounting behavior as art rather than science. It can be seen that the relevant education systems in western countries are relatively sound. Compared with developed countries, China lacks the necessary understanding of accounting integrity and professional ethics education, and scholars' research on accounting integrity and professional ethics started late and lacked practical experience. At present, the academic circles have conducted extensive investigation and research on the professional ethics education of accounting students, and highlighted the important significance of honesty and accounting professional ethics education in accounting education in many documents; At the same time, a large number of scholars focus on the methods of accounting professional ethics education, and its educational form stays at the practical level such as theoretical teaching, while the relevant educational system based on professional values such as honesty and professional ethics has not been formed. Generally speaking, the education of accounting integrity and professional ethics in China lacks practical significance.
Third, the way of accounting integrity and professional ethics education reform
(A) the status and value recognition of accounting integrity and professional ethics education must be improved.
Under the realistic conditions, the premise of carrying out the reform of accounting integrity and professional ethics education is that relevant educational institutions and educators must realize its relevant importance. University education and vocational education are the main components of accounting vocational education, whose purpose is to externalize the internal personal values into accounting professional ethics that can be accepted and recognized by the society, and the core of this moral accomplishment is the integrity level of accounting professionals, which is embodied in the promotion of professional values by the cultivation of accounting personnel's moral themes. Its ultimate goal is to help ensure the effectiveness and high quality of professional knowledge, cultivate good professional habits, promote social harmony, improve the stability of a good economy and economic environment, help the stable development of society and better serve the people.
(B) Accounting integrity and professional ethics education content
The specific content of accounting integrity and accounting professional ethics education must be combined with philosophy and ethics education, which can be taught separately or combined with accounting ethics education, and the relevant content should be combined with accounting philosophy and ethics to help professional students learn to establish scientific professional values, provide better professional services and provide a strong guarantee for the development of accounting industry and even accounting profession. On the other hand, the education of accounting integrity and professional ethics must be combined with the needs of education reality and industry reality, and the continuing education must be carried out efficiently, effectively and continuously in the footsteps of the moral needs of accounting practitioners. Only in this way can the long-term effectiveness of scientific professional values be guaranteed. Establish a comprehensive accounting professional education system based on accounting courses, accounting ethics, accounting integrity and professional ethics education.
(C) to strengthen the on-the-job staff integrity and professional ethics of the follow-up education
Accounting education can be divided into two stages: first, theoretical education conducted by colleges or vocational colleges; The first is the follow-up education of accountants in the specific practice process. At present, the follow-up education of accountants runs through the whole process of accountants' career, which is a professional training organized by relevant government departments, including financial dynamics, accounting laws and regulations, new trends in accounting industry and so on. After adding the content of accounting integrity and professional ethics education to accounting follow-up education, the content of education can be more targeted, more conducive to solving practical problems and exerting its effectiveness.
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