Beijing Broadcasting Secondary Vocational College -XM

In recent years, due to the rapid development of social economy, corruption and abuse of power are prevalent, forcing the professional ethics of accountants to face a severe test. Today, with the serious lack of accounting professional ethics, it is necessary to strengthen the construction of accounting personnel themselves, so that accounting personnel can get out of the embarrassing situation as soon as possible. Pay attention to improving the professional ethics of accountants, so that they can be loyal to their duties, be loyal to their duties, be familiar with laws and regulations, seek truth from facts, be objective and fair, be honest and adhere to the standards.

Keywords:: accounting professional ethics construction

Morality is a social ideology determined by the economic foundation of a certain society, and professional ethics refers to the professional code of conduct and norms that employees should follow, embody certain professional characteristics and adjust certain professional relations in certain professional activities. The social influence of professional ethics cannot be underestimated. Its function is to ensure the normal progress of professional activities and professional life by adjusting professional relations. Secondly, a noble career will have a positive impact on social morality. Accounting professional ethics is the sum of the code of conduct for accountants to correctly handle the economic relations between people in accounting affairs, and it is also the code of ethics that accountants should follow in accounting work. Accounting professional ethics is not only the code of conduct of accountants in professional activities, but also the moral responsibility and obligation of accounting industry to society. These ethical standards cannot be replaced by financial regulations and accounting policy systems. As an important field of market economy activities, accounting industry mainly provides accounting information or authentication services, and its service quality directly affects the interests of operators, investors and the public, and then affects the economic order of the whole society.

With the market economy from low to high, from immature to mature, it is inevitable to attach importance to the construction of accounting professional ethics. In order to vigorously develop the socialist economy, it is particularly important to carry out modern accounting ethics education in line with it.

First, the current status of professional ethics of accounting personnel in China

China's accountants are members of the Chinese nation, which embodies the commonness of the noble morality of the whole nation. Generally speaking, the vast majority of accountants in our country have correct professional attitudes and noble professional ethics. Without their conscientious, conscientious and obscure work and labor, it is impossible to achieve great achievements in today's economic construction.

However, under the current market economy, many people can't find spiritual support in the surging tide of material desires, the boat of life has lost its direction, and the social atmosphere has been polluted. Trading in power and money, bribery, abuse of power for personal gain, graft, tax evasion, corruption and theft, which once disappeared in China, have resurfaced, eroding people's minds and souls. Some accountants violate professional ethics, pursue material interests and seek pleasure. Ignoring the ethics of seeking truth from facts, being objective and fair in the accounting profession, and driven by personal interests, he recklessly forged, altered, concealed and destroyed accounting materials, and took advantage of his position to steal from himself and embezzle public funds, and finally tried his best to break the law and even went to the guillotine.

In recent years, we have witnessed too many performance scams of listed companies. Such as Industrial, Oriental Steel Furnace, Daqing Lianyi, Zheng, Lantian and Yin, the "Dark Horse of the Century", all reached the peak: the company fabricated huge profits of 745 million yuan through various fraudulent means. The company said that its subsidiary Tianjin Xia Guang Company exported 30,000 US dollars in 2000. The number is staggering, shocking and thought-provoking, and the fundamental reason lies in the decline of moral standards, the blurring of the boundaries between true and false, good and evil, beauty and ugliness, right and wrong, and the inability to restrain unscrupulous desires, which in turn leads to immoral behavior. At present, the main reasons and manifestations of the decline of professional ethics of accountants in China are:

(A) corrupt professional ethics, greedy for money and power

Due to long-term neglect of moral cultivation, a few accountants have resorted to the despicable means of fraud, fraud, destruction of accounting materials and taking advantage of their positions, embezzling state property, disrupting market order, damaging investors' interests and causing huge losses.

(2) the influence of social atmosphere and economic environment

With the rapid development of China's socialist market economy, there is a certain gap between the government's macro-control measures and the economic self-discipline of enterprises in many aspects and the pace of economic development, which can not prevent the occurrence of illegal acts in time and effectively, resulting in the distortion of accounting information.

(C) the business is not refined, and the legal awareness is not strong

At this stage, some accountants stick to the rules, don't make progress, don't make progress, and lack the spirit of studying business and improving; Lack of knowledge or aging knowledge, lack of innovation courage, low professional and technical level, unable to carry out work in accordance with the new regulations.

(D) lack of professionalism, poor accounting professional ability

Among the former accountants, some people think that accounting work only deals with figures all day, without high pursuit, especially compared with other occupations, the economic income gap is large and the mentality is unbalanced, thus showing sloppy, perfunctory, unenthusiastic and inactive work. Some accountants use their working hours to speculate in stocks, play cards and chat, and pile up a month's accounting work until the end of the month. Even some accountants think that accounting work has no future, can't be a leader and has no real power, so they are bent on leaving.

Some accountants do not pay attention to professional training and learning, and their professional level, operational ability and computerized knowledge are poor, so they cannot adapt to the ever-changing new situation and new situation.

To do a good job in accounting, we should not only have good professional ethics, but also have the spirit of continuous progress and strong work skills.

Second, strengthen the professional ethics construction of accounting personnel.

Strengthening the construction of accounting professional ethics is the call of the era of knowledge economy and the trend of social development. Reality calls for "accounting professional ethics"! Strengthen the construction of accounting professional ethics, improve the level of professional ethics, and finally achieve that accountants will gradually transform professional ethics principles and norms into their own professional ethics, so as to make correct moral choices in professional practice and accounting professional activities, make judgments on right and wrong according to certain professional ethics principles and norms, and consciously choose professional behaviors, so that they can be honest and trustworthy at any time and under any circumstances. Therefore, in order to be loyal to their duties, adhere to principles and resolutely not make false accounts, we must strengthen the professional ethics construction and moral education of accountants in China. Strengthening the professional ethics of accountants can start from the following aspects:

(A) to establish a complete moral education system

1. Strengthening the construction of accounting professional ethics is a long-term systematic project with a long way to go, which depends on the unremitting efforts of every accountant for a long time, so it is necessary to infiltrate accounting professional ethics into professional learning content. Moral education, cultural knowledge and professional skills training should be organically combined. In addition, the accounting profession should start with accounting students, so that they can fully realize the importance of professional ethics and establish lofty professional ideals before taking up their posts, so as to treat their accounting profession correctly in the future, be dedicated, happy and diligent, and lay a solid foundation for their good moral quality. Form a multi-level and complete accounting professional ethics education mechanism for accounting students' education, pre-job education and follow-up education.

2. By studying Marxist ethics. Establish a scientific world outlook, outlook on life and professional ethics. So that accountants can be sublimated and improved in moral consciousness and moral behavior, self-education, self-exercise and self-transformation. We should have a strong sense of professional ethics and establish a firm belief in professional ethics.

(2) Strengthen the professional ethics and self-education of accounting personnel.

1. Strengthening the construction of accounting professional ethics is the need of building socialist spiritual civilization.

Accounting professional ethics cultivation is the self-training and self-transformation of accounting personnel's ideological quality and consciousness in their professional life. Form good accounting professional behavior habits. Improve the sense of responsibility of accounting work, enhance the sense of honor of accounting profession, and transform it into a high degree of ideological consciousness and spiritual realm, thus improving the ideological and moral quality of accounting personnel and promoting the improvement of the moral level of the whole society.

2. Strengthening accounting professional ethics is conducive to better carrying out accounting work.

With the reform of China's economic system and the development of market economy, some moral anomie phenomena have appeared in the accounting industry. To change this unhealthy trend in the industry, accountants should further understand and correctly handle the interest relationship between individuals, collectives and society through professional ethics cultivation. Recognize your responsibilities and obligations to society, and turn them into your sense of obligation and responsibility, so as to correct your work attitude, correctly aim at the objective actual situation, and seriously cultivate your moral feelings of promoting good and abandoning evil. Objectively measure your words and deeds in accounting practice, improve your ability to identify and resist unhealthy trends, and severely criticize all kinds of old accounting ethics; Secondly, we should be good at self-criticism and strictly dissect our courage. Find out your own shortcomings in moral issues and gradually improve your moral cultivation level. We should also educate ourselves while improving our moral cultivation. To achieve the goal of accounting professional ethics self-education, we must use correct self-education methods, such as:

1. Self-dissection. Check with the mirror of professional ethics, carefully find out your own shortcomings and gaps, correct them through subjective efforts, bring your behavior into the track of professional ethics norms and requirements, and listen to others' opinions with an open mind.

2. introspection method. By paying attention to one's words and deeds, reflecting on one's own shortcomings, constantly getting rid of other thoughts, and daring to fight against one's own views on right and wrong, values and knowledge and action, one can improve one's spiritual realm, gradually establish a correct moral concept and cultivate noble moral quality.

3. Self-alarm and self-excitation mode. We should be alert and alert ourselves at any time, let the alarm bell ring, and prevent all kinds of bad thoughts from invading us; Encourage and educate yourself with lofty accounting professional ethics ideals and beliefs. We often take accounting professional ethics as the criterion, carefully measure all our words and deeds in professional practice, and establish correct accounting professional ethics.

4. Self-discipline and prudence. Through self-discipline and self-supervision, exercise strong professional ethics belief and will; Working alone and unsupervised, you can still adhere to moral standards and not do anything immoral to the country, society and others. Only in this way can we do a good job in accounting work, implementation of accounting regulations, ensure the quality of accounting information, and comprehensively improve the level of accounting work.

I believe everyone knows the phrase "near Zhu Zhechi, near Mexico, everyone is black". We have no reason to ask every accountant to have super determination and courage to fight against violations of laws and regulations, but we can spend more effort to eradicate the sludge and soil that violate professional ethics. ...

Under the current situation, we must attach importance to strengthening the construction of accounting professional ethics, so that the accounting professional ethics of accountants can get out of the embarrassing situation as soon as possible. We must pay attention to improving the professional ethics of accountants, so that they can love their jobs, be loyal to their duties, be familiar with laws and regulations, be realistic, be objective and fair, be honest and stick to the standards. Only in this way can a good accounting professional ethics atmosphere and a good professional ethics fashion be formed.