For those of us who are engaged in accounting work in the future, it is very important to infiltrate financial regulations and accounting professional ethics. Let's talk about financial regulations and professional ethics.

Example: Guangzhou Hongri Company is a Sino-foreign joint venture, and the following happened in 2007:

(1) On February 5th, the company received a notice from the Municipal Finance Bureau that the Municipal Finance Bureau would come to the company to check the accounting work. Mike, the chairman and general manager of the company, believes that the company, as a Sino-foreign joint venture, should not be bound by the Accounting Law of People's Republic of China (PRC), and the financial department has no right to inspect it.

(2) Companies usually keep accounts in US dollars, and prepare financial and accounting statements in RMB at the end of the period.

(3) Because Chairman Mike lives in the United States, in order to improve the efficiency of information disclosure, on February 8, 65438, the board of directors of the company decided that the financial and accounting reports submitted by the company in the future would be reported after being signed and sealed by the accounting section chief Wang, and would no longer be signed and sealed by Chairman Mike.

(4) From June 5438 to February 65438 to May, the company purchased a batch of raw materials from other places. After receiving the invoice, Liao, the manager of the company, found that the date recorded on the invoice was wrong, so Liao changed the original voucher and stamped his own seal as the reimbursement voucher. For the above cases, let's make a corresponding analysis: the company's practice of preparing financial and accounting reports conforms to the provisions of relevant laws and regulations. According to the Accounting Law, RMB is the functional currency for bookkeeping. Units whose revenue and expenditure business is mainly in currencies other than RMB may also choose one of them as the bookkeeping base currency, but the prepared accounting statements shall be converted into RMB.

The decision of the chairman of the company to submit financial and accounting reports to the outside world does not conform to the accounting legal system. According to the regulations, the financial accounting report submitted by the company shall be signed and sealed by the person in charge of the enterprise, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); A unit with a chief accountant shall also be signed and sealed by the chief accountant. Liao, the manager of the company, changed the date of the original voucher, which did not meet the requirements. According to the Basic Accounting Work Standard, if the date of the original voucher is wrong, the issuing unit will reissue the certificate or correct it. The issuing unit of the original certificate must be responsible for the correction, and affix the seal of the unit at the correction place.

Financial regulations are closely related to professional ethics.

Nowadays, with the rapid development of China's economy, accounting plays an increasingly important role in society, especially accounting information is paid more and more attention by decision makers, investors, creditors, enterprise managers and other users of accounting information, which has become an important basis for government departments to make macro-decisions. But at the same time, the phenomenon of accounting fraud and accounting information distortion has become more and more serious in China and even around the world, and has become a more common phenomenon. To sum up, there are mainly the following aspects: (1) Accounting personnel lack professional ethics and their moral level is low.

(B) Accountants pay little attention to professional ethics.

(C) Weakening of external accounting environment

(D) the weakening of accounting professional ethics inspection and reward and punishment mechanism

For the above phenomenon, the following solutions can be made:

(A) to strengthen accounting professional ethics education, improve the moral level of accounting personnel.

The contents of accounting professional ethics education should include the following aspects: (1) basic vocational education; (2) education of service aim; (3) Professional spirit education; (4) Law-abiding education.

(2) Accountants must strengthen their self-cultivation and pay attention to professional ethics.

(C) using the rule of law to purify the external accounting environment.

(D) establish and improve the accounting professional ethics inspection and reward and punishment mechanism.

As an accountant, we should attach great importance to the cultivation of our professional ethics and master financial laws and regulations comprehensively. Combine the learned financial laws and regulations with professional ethics to be an excellent accountant.