In reality, when the interests of the state, society and the public conflict with the interests of the unit, some accountants can't adhere to the standards, even resort to deceit, make suggestions for illegal and disciplinary activities, and directly participate in forging and altering false accounting vouchers, accounting books and accounting statements. Standardizing accounting professional ethics is of great significance to the healthy operation of market economy, and accounting professional ethics is a direct and concrete embodiment of accounting professional ethics objectives and basic principles.

Articles on Accounting Professional Ethics 1

On accounting professional ethics

Abstract: Honesty is a fine tradition and virtue of the Chinese nation, and it is also an important content of accounting professional ethics.

Starting with the analysis of the lack of honesty in China's accounting field, this paper discusses the significance of establishing accounting honesty and how to establish accounting honesty mechanism.

Keywords: accounting professional ethics integrity mechanism

First, the status quo of accounting professional ethics

With the in-depth development of reform, opening up and modernization, the majority of accountants keep pace with the times, blaze new trails, and have made outstanding achievements in establishing and developing the socialist market economic system, which has promoted the rapid development of the socialist market economy.

However, while fully affirming the achievements in the construction of accounting professional ethics, we can't ignore the existing problems.

1. Accounting professional ethics is weak.

In reality, when the interests of the state, society and the public conflict with the interests of the unit, some accountants can't adhere to the standards, even resort to deceit, make suggestions for illegal and disciplinary activities, and directly participate in forging and altering false accounting vouchers, accounting books and accounting statements.

According to the questionnaire survey of more than 1000 on-the-job accountants, 16.87% of accountants think that principles should be adhered to; 6 1.27% of accountants think that they should do it according to the opinions of the person in charge of the unit and do a good job of "technical treatment" in accounting; 2 1.86% of the accountants think that they should act directly according to the opinions of the person in charge of the unit.

2. Pursue self-interest and be an insider thief.

Some accountants have expanded their individualism, money worship and hedonism, lost their basic legal concept and professional ethics, deliberately forged, altered, concealed and destroyed accounting materials, embezzled public funds by taking advantage of their positions, and tried their best to break the law and embarked on the road of breaking the law.

3. Violate the code and practise fraud.

Some certified public accountants fail to strictly implement the independent, objective and fair professional ethics standards when conducting independent audit business, issue inappropriate audit reports, objectively identify accounting fraud, and act as an umbrella for the distortion of accounting information of audited units.

Some certified public accountants know that there are major misstatements and intentional fraud in the accounting statements of their clients, but they do not explain them, make false statements and issue false audit reports.

Second, the analysis of the causes of accounting integrity anomie

1. The influence of social change and market economy on values

Under the condition of market economy, due to the increasing diversification of social and economic components, organizational forms, employment methods and distribution methods, people's interest pattern is bound to be diversified and complicated, from the original single interest relationship to a long-span and multi-level interest relationship pattern.

The change of interest relationship is reflected in ideology, which will inevitably lead to moral conflict.

When people analyze the causes of accounting information distortion, "interest-driven" refers to the negative effects of this change in values.

In the decline of accounting professional ethics, the conflict between the interests of small groups and social interests accounts for most of the interests in accounting professional activities, and often the interests of small groups prevail, leading to the distortion of accounting information.

For different motives, the means of accounting fraud are also different: (1) For the purpose of performance appraisal and stock issuance, measures such as confirming income in advance, deferring carry-over costs, loss on account, asset reorganization and related transactions are taken to increase profits; (2) When the enterprise fails to achieve its business objectives or the listed company may lose money for three consecutive years and face delisting, it shall take measures such as delaying revenue recognition, carrying forward costs in advance and transferring prices to minimize profits; (3) In order to shape the image of blue-chip stocks or obtain a higher credit rating, adjust profits by using other accounts receivable, accounts payable, prepaid expenses, deferred assets, accrued expenses and other subjects, and carefully plan the steady growth trend of profits; (4) When an enterprise changes its legal representative, the new legal representative takes measures such as treating the so-called virtual assets such as bad debts, overstocked inventory, long-term investment losses, idle fixed assets, liquid assets to be processed, and fixed assets to be processed as losses at one time to clean up profits; (5) Overestimating the value of assets by fabricating reasons for asset evaluation, fictitious business transactions and profits, etc., in order to obtain a large proportion of equity; (6) When an enterprise borrows money or issues bonds, in order to prove that its financial risk is low, it takes off-balance-sheet accounts to hide its liabilities in affiliated enterprises and underestimate its liabilities.

2. The accounting working environment is not conducive to the formation of good accounting professional ethics.

Accounting personnel are the accounting practitioners within the unit and the staff employed by the unit. Their clothing, food, housing, transportation, rewards and punishments, and promotion all depend on their position and performance.

When there is a moral conflict between accounting personnel and the person in charge of the unit, accounting personnel are faced with the painful choice that they may be dismissed and laid off if they adhere to the standards and professional ethics. Objectively, there is a phenomenon that "what can stand is untenable, and what can stand is untenable".

At present, the prominent problem of accounting information distortion is mostly caused by the person in charge of the unit instructing, instigating and forcing accountants to compile false accounting information.

3. The external legal environment for accountants to adhere to professional ethics is not good.

The legal guarantee and legal relief system for accountants to adhere to the standards is not perfect, which is not conducive to the formation of good accounting professional ethics.

4. The propaganda, education, supervision and inspection of accounting professional ethics lack powerful means and measures.

The low moral quality of accountants is of course influenced by social atmosphere, and it is also an integral part of bad social atmosphere.

Specifically, it is not closely related to the education level.

In our school education, intellectual education has been paid attention to unilaterally for a long time, while moral education has been neglected.

However, after taking part in the work, there is professional ethics in the Regulations on Continuing Education for Accountants, but in fact, professional ethics training has never been seen.

Third, how to be honest and trustworthy in accounting?

1. Be honest, tell the truth, do honest things, and don't cheat.

To be an honest person, accountants are required to be consistent in words and deeds, as they seem, and to be open and aboveboard.

Telling the truth requires accountants to tell the truth, that is, to say one thing, not to exaggerate, not to shrink, not to conceal, and to truthfully reflect and disclose the economic and business matters of their own units.

To tell the truth, accountants are required to be practical in their work, not to practise fraud or deceive others.

In a word, accountants should match words with deeds, seek truth from facts, conduct correct accounting, and minimize and avoid all kinds of mistakes. They should not falsify accounts or cheat for the benefit of individuals and small groups, which will harm the interests of the state and the public.

2. Keep confidential and trustworthy, and don't be tempted by interests.

In the market economy, secrets can bring economic benefits, and accountants often come into contact with some secrets of units and customers because of their professional characteristics.

Therefore, accountants should keep unit secrets according to law, which is also a concrete embodiment of honesty and trustworthiness.

Take an enterprise as an example, if we disclose the product formula, procedure, design, production technology, production method, customer list, supply information, production and marketing strategy and other business secrets to competitors, it will put the enterprise in an unfavorable competitive position;

It is a serious illegal act to disclose the business secrets of listed companies, such as profits and operating conditions, at an inappropriate time and in an inappropriate way, which will adversely affect the majority of stock investors; Leaking internal management activities,

It may affect the management effect and make the management of the unit in a very passive position.

It is the duty of accountants to keep business secrets and safeguard the interests of the state and units.

It is not only an immoral act, but also an illegal act, which is a taboo of accounting profession.

In addition, accountants should also keep necessary vigilance to prevent unintentional disclosure.

3. Be cautious in practice and put credibility first.

Honesty and trustworthiness require certified public accountants to always be cautious in their practice, do their duty to customers and the public, and form an atmosphere of "honor in keeping promises and shame in breaking promises" to safeguard their professional reputation.

Certified public accountants should be cautious when choosing customers, and should not blindly pursue business income, cater to customers' improper requirements, and accept additional conditions that violate professional ethics.

Pay attention to evaluate your business ability and correctly judge whether your knowledge, experience and professional ability are qualified for the entrusted business.

Four, some suggestions to speed up the construction of accounting credit system

1. Strengthen the social education mechanism and stimulate the conscience of the actors.

The extent and scope of honesty being accepted by people depends on the publicity and education of honesty.

Let people realize the importance and benefit of honesty, which is an inevitable trend.

The main object of accounting integrity education should be the powerful group that controls the level of accounting integrity, including the person in charge of the enterprise, the government officials who can control the person in charge of the enterprise and the partners of the accounting firm, not just the general accounting personnel.

For a long time, people have been trying to improve the quality of accounting information by improving the status and professional level of accountants, but in fact, the effect is very small.

Reducing accounting fraud by improving the moral standards of accountants is a kind of scratch, and its role will be very limited.

(1) regards accounting integrity education as the first important content of accounting professional ethics construction.

(2) The goal of accounting integrity education should be to endow accountants with the spirit of accounting personality to meet the requirements of the times.

(3) Pay attention to the education of accounting honesty belief, honesty culture and honesty system.

2. Strengthen judicial and government supervision and give full play to legal and administrative power.

According to the experience of developed countries, the construction of accounting integrity system should be preceded by legislation.