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Abstract: With the deepening of reform and opening up, accounting professional ethics and honesty have increasingly become the focus of public attention. The market economy is impacting and changing a series of traditional characteristics of China society, and it is urgent to establish a moral system that is compatible with the socialist market economy. This paper expounds how to vigorously develop the socialist market economy and speed up the construction of accounting professional ethics and integrity, and puts forward corresponding countermeasures.

Keywords:: accounting professional ethics and integrity status analysis and countermeasures

China Library Classification Number: F233

Document ID: a

Article number:1004-4914 (2008) 01-183-02.

First, the significance of studying accounting professional ethics and integrity issues

1. Question raised. With the rapid development of China's economy, the accounting industry is faced with both opportunities to develop and integrate into economic globalization and severe challenges from international accounting companies with strong advantages. In this competitive, multicultural and information-intensive network economy environment, China's accounting industry must accept stricter supervision from the international community and other countries. Therefore, in fair and open international competition, enterprises without professional ethics and integrity will be hard to escape the fate of being eliminated, and accountants without professional ethics and self-discipline will be deprived of the qualification to participate in the competition. Modern accounting management advocates ethics and honesty, which is the objective requirement of modern people-oriented management and behavioral science. Honesty is an important cornerstone of market economy and the foundation of accounting industry. At present, China's accounting industry is facing an unprecedented "credit crisis". Therefore, the author puts forward this proposition.

2. The significance of this research. Accounting behavior is a process of confirming and measuring economic matters and an important field of providing information. In addition to the constraints and norms of laws and regulations, there must also be a corresponding level of professional ethics. With the development of market economy, the requirements for professional ethics of accounting work are getting higher and higher. China's ancient sages believed that "people can stand without faith, things can succeed without faith, and countries can be powerful without faith". The idiom "a promise as good as a thousand dollars" embodies the ancient people's value judgment on honesty. Therefore, honesty is the basic principle of being a man and the essence of accounting ethics. Market economy is an honest economy, and honesty expresses a basic commitment of accountants to society, which shows that accountants, as providers and authenticators of accounting information in market economy activities, play an important role in the social credit system. In order to vigorously develop the socialist market economy, it is particularly important and urgent to carry out the construction of accounting professional ethics and integrity that is suitable and matched with it.

Second, the content of accounting integrity and accounting professional ethics

1. Accounting professional ethics.

The so-called accounting professional ethics refers to the accounting professional characteristics that should be observed in accounting professional activities, and is the professional code of conduct and norm for adjusting accounting professional relations. In the Basic Accounting Work Standard, it is stipulated that the contents of accounting personnel's professional ethics are: love their posts and dedication, be familiar with laws and regulations, act in accordance with the law, be objective and fair, improve their skills and provide good services. This is the basic professional ethics that every accountant should have in accounting work, and it is also the virtue that accountants consciously follow, enrich and carry forward in practice. The formation of accounting professional ethics depends on the emergence of accounting profession, which is gradually formed and summarized by accountants in long-term professional activities, and is used to adjust the professional ethics between accountants and society, between accountants and between individuals and collectives. It is the unity of subjective consciousness and objective behavior. Honesty is the cornerstone of market economy, the source of industry development and the basis of accounting work. Honesty and trustworthiness means telling the truth, telling the truth, doing honest things, not engaging in falsehood and not being tempted by interests. In practice, we should be cautious, reputation first, in the final analysis, honesty is the basis, which is the minimum moral standard of accountants and one of the main contents of accounting professional ethics. Accounting professional ethics is the code of conduct of professional quality, work style and work discipline that accountants should follow in accounting work. Strengthening the construction of accounting professional ethics is conducive to standardizing the accounting behavior of all units and ensuring the authenticity and integrity of accounting materials; It is conducive to strengthening economic management and financial management, improving economic benefits and maintaining the order of the socialist market economy. Zhu? Comrade Ji's inscription to the National Accounting Institute, "Honesty-oriented, Morality-oriented, Sticking to Principles and Not Making False Accounts", is the most basic requirement of accounting work and the highest professional ethics.

2. Accounting integrity. Honesty refers to honesty and trustworthiness, that is, the virtue of being honest and trustworthy, keeping promises and dealing with others. Honesty and trustworthiness have the same meaning and are interrelated. Honesty is the basis of trustworthiness, and trustworthiness is the concrete expression of honesty. If you are dishonest, it is difficult to keep your promise. Accounting integrity requires accounting personnel to be consistent in words and deeds, be consistent in appearance and be aboveboard. Under the condition of socialist market economy, accountants should establish the professional concept of "honesty first, morality first, abiding by the standards and not making false accounts" to serve the unit, society and the public. Model implementation of accounting laws and regulations, faithfully maintain financial discipline, dare to fight against all illegal acts, strengthen the concept of "taking the quality of accounting information as the core, rectifying and standardizing accounting order as the center, focusing on improving financial management and efficiency, and aiming at continuous innovation, advancing with the times and promoting all-round social development" to achieve the improvement of accounting quality and the new development of accounting work. Honesty is the foundation of life, and honesty is also the foundation of accounting work.

Third, the status of accounting personnel's professional ethics and integrity

1. Accounting professional ethics is weak. In real life, some accountants' individualism, money worship and hedonism are expanding, their legal concept is weak, and their professional ethics are declining. Deliberately forging, tampering, concealing accounting information, and taking advantage of his position to seek personal gain. Although this kind of illegal and criminal behavior is committed by a few accountants, it also reflects the urgency of strengthening the professional ethics education of accountants under the new situation.

2. Lack of accounting integrity. A large number of economic crimes and corruption are almost inseparable from the integrity of accountants, which are mainly manifested in: (1) pursuing self-interest and stealing secrets internally. When the interests of the state, society and the public conflict with those of small groups, some accountants can't adhere to principles, even collude to cheat, make suggestions for illegal and disciplinary activities, and directly participate in forging and fabricating false accounting vouchers and accounting statements. (2) Violating principles and practicing fraud. Some certified public accountants and accounting firms failed to strictly implement independent, objective and fair professional ethics standards when carrying out independent audit business, issued inappropriate audit reports, and objectively identified accounting fraud. It has acted as an umbrella for the accounting distortion of the audited unit and caused serious losses to the interests of the state and investors.

Fourth, the analysis of accounting personnel's professional ethics anomie and lack of integrity.

1. The conflict between social change and market economy and values. With the deepening of social reform and the establishment and perfection of socialist market economy, people's ideas and values are also changing accordingly. Due to the negative influence of interest-driven, people's moral level has declined. In accounting work, we will encounter the confusion of economic development and moral conflict. In the decline of accounting professional ethics and honesty, the conflict between small groups and social interests occupies the vast majority of interest relations in accounting professional activities.

2. The accounting environment is not conducive to the formation of good accounting professional ethics and integrity norms. When there is a conflict between morality and honesty between accounting personnel and the person in charge of the unit, accounting personnel are faced with the painful choice that they may be dismissed or laid off if they adhere to the standards, professional ethics and truthfully reflect accounting information, which objectively forms a social phenomenon of "untenable, untenable". From the cases of accounting fraud and providing false financial reports that have been publicly exposed in recent years, it can be seen that the instigation, instigation and coercion of the person in charge of the unit are the reasons why accountants cannot adhere to accounting professional ethics and truthfully reflect accounting information. In addition, the external legal guarantee and legal system of accounting personnel in China are not perfect, which is not conducive to the formation of good accounting professional ethics and social integrity.

3. Self-regulatory organizations lacking accounting professional ethics and integrity. In essence, the self-discipline of accounting professional ethics and honesty has never been a personal matter of accountants, but the self-discipline of the accounting industry as a whole. Therefore, to realize the self-discipline of accounting professional groups, the first task is to establish and improve the corresponding self-discipline management institutions, which is the basic organizational guarantee for realizing the self-discipline of accounting personnel. At present, China has not established a special self-discipline organization of accounting professional ethics, which will have a certain impact on strengthening the supervision of accounting personnel's professional ethics and the construction of accounting professional ethics in China.

4. The publicity, education, supervision and inspection of accounting professional ethics and integrity lack effective means and measures. The low professional ethics and honesty of accountants, although influenced by social atmosphere, has a lot to do with the lack of education. In China's school education, intellectual education has been paid attention to unilaterally for a long time, while moral education and honesty education have been neglected. However, although the "Regulations on Continuing Education for Accountants after Work" contains professional ethics and integrity, it has never been reflected in practice.

Five, strengthen the construction of accounting professional ethics, suggestions and countermeasures to solve the problem of accounting integrity.

1. Strengthen professional ethics training and fully implement accounting integrity education. Accounting professional ethics education and honesty education are important ways to improve accounting professional ethics level and accounting information quality. On the one hand, the personal moral cultivation of accountants is self-education, on the other hand, it should be strengthened by social education. Therefore, we should adopt different methods to implement accounting professional ethics and integrity education.

2. Improve the behavior environment of accountants. Accountants not only work in the accounting field, but also live in the social environment, and their professional ethics will inevitably be influenced and interfered by various social factors. In the social environment with weak moral awareness, lack of social integrity and low public awareness, it is not only possible to achieve high-grade accounting professional ethics and integrity and purify the accounting professional environment by the efforts of the accounting professional circle alone, but also requires changes and coordination in all aspects of society, especially. Today, with the strengthening of socialist civilization construction, all walks of life should consciously improve their professional ethics awareness, so as to create a harmonious environment for the construction of accounting professional ethics and make the whole society form an atmosphere of honesty and trustworthiness.

3. Improve and perfect the "trinity" accounting supervision system.

According to the framework of behavioral self-discipline and administrative norms, a trinity supervision system based on industry self-discipline, government administrative supervision and improvement of laws and regulations should be established. Through strict scientific management, accountants are trained to form good accounting professional ethics. At the same time, it is necessary to formulate relevant systems for accountants to abide by professional ethics and establish a set of benign mechanisms, so that accountants can transition from passive and external oppression to consciously form good moral consciousness and behavior.

4. Establish and improve the evaluation and reward mechanism of accounting professional ethics integrity.

In daily life, the relevant judgment made by society on the professional behavior of accountants is an invisible force and a more effective way for accountants. Therefore, the inspection, evaluation and reward system should be established through the professional ethics and integrity of accountants, and it should be combined with the appointment, promotion and salary promotion of posts. Through this method, we can constantly strengthen the construction of accountants' compliance with professional ethics and integrity, and adopt corresponding recognition and punishment systems to urge accountants to consciously abide by professional ethics and integrity norms.

In a word, the construction of accounting professional ethics and integrity is a social systematic project, which involves a wide range and has a long way to go. Especially with the development of market economy, the acceleration of economic globalization and the deepening of accounting reform, it is particularly important to emphasize accounting integrity and strengthen the construction of accounting professional ethics.

References:

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2. Gao Cuilian. Reflections on accounting professional ethics education. Journal of Shanxi Institute of Finance and Taxation, 2005(9)

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4. Liu Shihong. Reflections on the construction of accounting professional ethics. Financial Supervision, 2006 (20)