Dear teachers and students:
Hello everyone! I come from XX College, majoring in XX. My name is XX. The topic of my speech today is "Basic Professional Ethics of Accounting-Never Making False Accounts".
The financial industry is a high-risk industry, and its industry benefits need to be reflected by accounting statements and accounting data. If the accounting data is distorted, it can't truly reflect the business situation of the enterprise, so that managers can't make correct decisions, which will eventually lead to business risks, seriously interfere with the normal social and economic order and harm the interests of the state and the public.
Based on this background, this paper studies how accounting practitioners do not make false accounts, improve professional ethics and promote the healthy development of enterprises. Firstly, the development of accounting professional ethics is briefly introduced, then the problem of making false accounts in accounting work is discussed, and how to avoid making false accounts and improve the professional quality of accounting personnel is studied again.
The innovation of this paper lies in focusing on the behavior of making false accounts, deeply studying the motivation and influencing factors of making false accounts, and analyzing the construction of accounting professional ethics from this unique perspective, which provides some reference for the study of accounting integrity. However, due to my limited research perspective, I cannot analyze accounting fraud one by one, and my research content is limited. I hope all teachers can give me some advice and give me some good suggestions.
The above is the content of my thesis defense, thank you teachers.
Basic procedures for graduation thesis defense:
1. The head of the defense team announced the list of defense teams, introduced the defense procedures and related requirements to the students, and announced the start of defense.
2. The respondent introduces the main contents of the paper, and the time is about 10 minutes.
3. The teacher who participated in the defense asked the respondent questions about the content of the paper.
4. Respondents immediately answer all the questions raised, or take a break and prepare to answer questions.
5. Teachers who participate in the defense can ask questions again according to the defense situation, and the respondent will answer them again immediately.
6. Performance evaluation. After all the respondents have completed their defense, they will vote by secret ballot in written form, and more than half of the agreed votes will be passed.