Keywords: accounting professional ethics; Construction of accounting professional ethics
First, an overview of accounting professional ethics
(A) the meaning of accounting professional ethics
Accounting professional ethics refers to the professional code of conduct and norms that should be followed in accounting professional activities, reflect the characteristics of accounting profession and adjust accounting professional relations. It is a systematic requirement for accounting professional behavior and activities under certain socio-economic conditions, a standard established or expressly stipulated according to the characteristics of accounting profession, and the sum of social relations and social ethics between accountants and different interest groups such as the state or accountants.
(B) the characteristics of accounting professional ethics
1, accounting professional ethics is a means to adjust the interests of accounting professional activities.
Under the market economy, the essence of economic relations is interest relations, allowing individuals and economic subjects to obtain legitimate self-interests without harming the interests of the state and the public and violating the law;
2. Accounting professional ethics is relatively stable.
Accounting activities need to follow standards and relevant regulations. Accounting should follow objective economic laws in order to strengthen enterprise management, improve economic order and safeguard public interests.
3. Accounting professional ethics has a wide range of sociality.
Accounting serves all sectors of society, and the quality of accounting information affects the development of all sectors of society, thus affecting the economic order of the whole society. High-quality accounting information is a necessary condition to ensure the healthy operation of social and economic order. Therefore, accounting ethics is bound to be concerned by all walks of life and has a wide range of sociality.
(C) the content of accounting professional ethics
Accounting professional ethics has eight main contents, including the following aspects:
1, dedicated. Accounting personnel are required to love their profession, love accounting work, be loyal to their duties, do their best and do their duty.
2. Be honest and trustworthy. Accounting personnel are required to do things honestly, practice cautiously, put reputation first, be unmoved by interests and not cheat.
3. Honesty and self-discipline. Accounting personnel are required to distinguish between public and private, not greedy and not occupying.
4, objective and fair. Accounting personnel are required to stand in a neutral perspective, act according to law, seek truth from facts, and maintain their due independence.
5, adhere to the guidelines. Accounting personnel are required to be familiar with national laws, regulations and unified national accounting system, always adhere to the requirements of laws, regulations and unified national accounting system for accounting work, and implement accounting supervision.
6. Improve your skills. Accounting personnel are required to improve their professional skills, study hard, keep learning and improve their professional level.
7. Participate in management. Accounting personnel are required to study related businesses while doing their jobs well, be fully familiar with the business activities and processes of their own units, actively participate in management, and help managers make suggestions with their professional knowledge.
8. Strengthen services. Accounting personnel are required to establish service awareness, improve service quality, and strive to maintain and enhance the good social image of the accounting industry. Handle all kinds of business activities with a good service attitude.
Two, China's accounting professional ethics problems and reasons
(A) the existing problems
1, accounting fraud
In recent years, the phenomenon of accounting information distortion caused by accounting fraud is becoming more and more serious, and the number of false financial statements is increasing day by day. Serious accounting fraud happened in listed companies, such as Yinguangxia incident, which had a great negative impact on the accounting industry.
2, financial management confusion
Some companies have imperfect management systems and lax management of accounting personnel, which makes some people who do not have accounting qualifications or ability engage in accounting work, resulting in chaotic financial management of the company.
Step 3 violate the guidelines
At present, a few accountants can't abide by the standards and relevant accounting laws and regulations objectively and independently, and knowingly issue some false audit reports to deceive information users and betray the trust of society.
(2) Cause analysis
1, conflict of interest
Some accountants have ulterior motives. In the face of personal interests, they are tempted, lose their senses, lose the minimum legal concept of accountants, and lose their professional ethics. They deliberately forged, destroyed and concealed accounting information, and used their position to misappropriate public funds, which violated the legal bottom line.
2. "Obey orders"
Under the existing management system of enterprises, accounting is mainly under the jurisdiction of leaders. Facing the pressure of society and employment, accountants often succumb to the decision of leaders. The current situation is that only a few accountants stick to principles, do not yield to the pressure of leaders, and would rather give up their jobs than violate professional ethics. Most accountants still choose to yield to reality.
3. Accounting personnel lack professional quality.
Some accountants think that their work is only dealing with numbers, lacking love for their profession, not demanding of themselves, not making progress, holding the mentality of "being a monk and banging the bell every day" and lacking professionalism.
Third, strengthen the construction of accounting professional ethics.
Facing the current problems of accounting professional ethics in China, it is urgent to strengthen the construction of accounting professional ethics. I believe that in order to change the current crisis, the country needs to make efforts in the following aspects:
(A) establish and improve the accounting professional ethics evaluation system
The construction of accounting professional ethics evaluation system needs to restrain, restrict and motivate the moral behavior of accounting personnel through the construction of laws and regulations and the establishment of professional ethics norms. First of all, we should judge the stage and level of accounting professional ethics consciousness and find the new trend and development of accounting professional ethics in time; The second is to set up an accounting professional ethics evaluation Committee, whose members should include personnel from the Institute of Certified Public Accountants and the Institute of Accounting; Finally, formulate a reasonable reward and punishment system, clarify specific behaviors and corresponding reward and punishment measures, so as to be justified.
(2) Improve relevant laws and regulations.
At present, the phenomenon of accounting fraud is serious, and accounting information distortion occurs from time to time, which shows that the laws and regulations related to accounting professional ethics in China are not perfect enough. In order to prevent accounting fraud and increase the transparency of financial reports, it is necessary for the state to improve relevant laws and regulations. The premise of perfecting laws and regulations is to analyze the specific problems faced by China's accounting industry and formulate laws and regulations for individual cases.
(3) Improve the enterprise management mechanism and strengthen the integrity education of accounting personnel.
As the undertaker of accounting information, enterprises should be responsible for the quality of accounting information. Ensuring the objective independence of accountants is the key to improve the enterprise management system. Enterprises should strive to make accountants dare to resist the orders of leaders to commit fraud, and at the same time strengthen the honesty education of accountants, and list the professional ethics education of accountants as one of the main contents of continuing education of accountants.
(D) Strengthen supervision by public opinion
The strength of the masses is strong, and strengthening the construction of accounting professional ethics cannot be separated from public opinion supervision. We can expose bad behaviors that violate professional ethics through the internet, radio and television, establish a correct concept of honor and disgrace, improve the professional quality of accountants and create a good social environment.
References:
[1] basic accounting standards [Z]. Caihuizi [1996]No. 19
[2] Pei Hongjun. Research on accounting professional ethics [D]. Hebei Agricultural University, 2008.
[3] Jiang Yonghua. Construction of accounting professional ethics [M]. National University of Defense Technology Press, 2003.
[4] Wang Yu. Analysis of accounting ethics education in colleges and universities [J]. Technology and Market, 2009, (5).
About the author: Jia (199 1.5-), female, Yima, Henan, School of Economics and Management, Chang 'an University, 2009 undergraduate accounting.