Model essay on accounting professional ethics: Construction of accounting professional ethics
Abstract: At present, accounting professional ethics is a very important topic. This paper expounds the basic meaning and existing problems of accounting professional ethics, and puts forward concrete measures on how to strengthen the construction of accounting professional ethics.
Keywords: accounting professional ethics; Architecture; Countermeasures and measures
Under the condition of socialist market economy, strengthening the construction of accounting professional ethics is of great significance for better serving the construction of market economy system and improving the quality of accounting work and the overall quality of accounting personnel. This paper only talks about the meaning, existing problems and measures to strengthen the construction of accounting professional ethics, and talks about personal understanding.
First, the basic meaning of accounting professional ethics
Professional ethics is the sum of moral norms and codes of conduct that people should follow in the process of engaging in various specific professional activities.
The so-called accounting professional ethics refers to the moral quality that personnel engaged in accounting work should have when performing their duties. It is the sum total of adjusting the social relations and social ethics between accountants and the state, accountants and different stakeholders, and accountants. It is also the concrete embodiment of basic morality in accounting work. It is not only the code of conduct and code of conduct that accountants should abide by, but also the standard to measure the quality of an accountant's work. Therefore, accounting professional ethics permeates all aspects of society. Because where there are economic activities, there are accountants, accountants, accountants and accountants' professional ethics. Accounting professional ethics is actually? Honesty? Incarnation Because? Honesty? It is the lifeblood and soul of accounting work, and it is also the basis of accounting work. It is also the basic professional ethics that every accountant should have. That is to say, the nature of the accounting industry itself determines that all accountants must be honest-oriented, moral-oriented, adhere to principles and not make false accounts to ensure the authenticity and reliability of accounting information. It is precisely because of the professional nature of honesty, truthfulness and reliability that the accounting industry has won social dependence and praise. Nowadays, with the rapid development of social economy, accounting information is paid more and more attention by investors, decision makers, enterprise managers and other accounting information users. But at the same time, we must realize that the phenomenon of accounting fraud and accounting information distortion is becoming more and more serious. Therefore, we must strengthen the construction of accounting professional ethics.
Second, the current accounting professional ethics problems
At present, the current situation of accounting personnel in China, on the whole, the quality of accounting professional ethics is good, without their efforts, it is impossible to achieve today's great achievements. However, driven by economic interests, there are still some problems in accounting professional ethics.
1. Self-reproachers in the unit have too much power, which affects accountants' adherence to accounting professional ethics. The person in charge of the unit and the accountant are subordinate in status, and the self-reproacher of the unit has complete leadership and management power over their work, so it is difficult for the accountant to have autonomy. Therefore, how accounting professional ethics plays a role in the work of the unit is closely related to the moral level of those who blame themselves. In order to achieve certain economic benefits, the person in charge of the unit often puts pressure on the accountant. At this time, if accountants adhere to professional ethics, they are likely to be fired, laid off and lose their jobs. Therefore, it is difficult for many accountants to abide by professional ethics. This forces some accountants to violate the existing accounting laws and regulations, practice fraud according to the wishes of the leaders, and passively make false accounts, which seriously distorts accounting information. Although this situation is manifested in the lack of professional ethics of accountants, it is mainly caused by the bad professional ethics of the person in charge of the unit.
2. Accountants pursue self-interest and have low professional ethics. With the rapid development of social economy, people's ideas and values have undergone profound changes. In this way, driven by economic interests, many people's bad consciousness such as individualism, egoism and hedonism has risen, while patriotism, collectivism and serving the people wholeheartedly have weakened, resulting in serious pollution of social atmosphere and inevitably affecting our accounting team. Some accountants do not hesitate to violate professional ethics and even violate the law in order to seek personal gain. There are also some accountants who put professional ethics behind them for the benefit of small organizations, thus damaging the interests of society and the country. Because the unit can cheat the trust of all parties by providing false accounting information, so as to obtain economic benefits such as investment, loan or reducing tax expenditure, the unit self-reproacher and accountant can cheat the trust of investors by creating false accounting information, so as to obtain tangible benefits such as position and salary increase. There are also some accountants who do not strive for progress, lack professionalism, do not learn new accounting and economic laws and regulations, and even appear that accountants still follow the old accounting laws and regulations, resulting in many avoidable accounting information distortions. This kind of accounting personnel who are not enterprising and lack the spirit of caring for their posts and dedication are bound to be careless in their work, which reduces the basic requirements of accounting professional ethics and even leads to crimes.
3. Poor punishment and lax law enforcement. At present, although China has formulated various relevant accounting laws and regulations. However, the punishment for violating accounting regulations is not strict. For example, there are generally economic benefits behind accounting fraud. If the punishment is not effective, it will only make the fraud more and more serious. At present, an important reason for the distortion of accounting information in China is? Heavy economic punishment, light administrative and legal punishment; Heavy penalties for single residences and light penalties for individuals; Pay more attention to internal handling than public handling? , thus weakening the effectiveness of the law. At present, some existing laws and regulations are too loose in terms of punishment. Article 45 of the Accounting Law stipulates that those who instigate, instigate or force accounting institutions, accountants and other personnel to forge or fabricate false accounting reports shall only be fined between 5,000 yuan and 50,000 yuan in the Accounting Law; Those who belong to national staff shall also be given disciplinary provisions of demotion, dismissal and expulsion according to law. These regulations clearly indicate fraud? Cost? The upper limit makes the cost of fraud too low. And even such a light punishment is often borne by the rights and interests of fake institutions, which rarely affects the fundamental interests of unit leaders and accountants. In this way, the effectiveness of laws and regulations will be weakened, and the farce of accounting fraud and accounting information distortion will continue to be staged.
4. The supervision and restraint mechanism is not perfect. There are two forms of supervision over the quality of accounting information: internal supervision and external supervision. The so-called internal supervision refers to the internal supervision of economic entities, because accounting supervisors lack sufficient independence, so. Internal supervision is often a mere formality. Because the accounting personnel of the unit are responsible for providing information and conducting internal audit in the process of internal control, the members of the unit supervision Committee cannot exercise independence, and their salaries and positions are basically determined by the operators, so they cannot perform the duties of independent supervision. All these make the internal supervision mechanism ineffective and unable to play its due role. The so-called external supervision refers to the supervision of finance, taxation, auditing and other departments. Due to the problems of many points, wide areas and heavy tasks, it is not suitable for the tasks and objectives to be achieved, and the quality of accounting information cannot be guaranteed. In addition, various external supervision standards are not unified, and the management of financial, taxation, auditing and other departments of enterprises is scattered, and their functions overlap with each other, which leads to the inability of various supervision to cooperate organically. Can not effectively play the role of overall supervision.
Third, measures to strengthen the construction of accounting professional ethics
Strengthening the construction of accounting professional ethics is an eternal theme. In view of the problems existing in the current accounting professional ethics, the following countermeasures should be taken to strengthen the construction of accounting professional ethics.
1 Establish the concept of lifelong learning and improve the quality of accountants. The important means to improve the quality of accountants is to strengthen learning, especially in today's knowledge economy era, knowledge is updated quickly, and lifelong learning has become people's knowledge. Therefore, accountants must be educated to establish the concept of lifelong learning. Only in this way can we keep up with the pace of the times and meet the needs of work. First, strengthen ideological and theoretical study. Accountants should learn political theory and the Party's line, principles and policies well. At present, they should seriously study Deng Xiaoping Theory and Deng Xiaoping Theory? Theory of Three Represents theory? Important ideas, conscientiously implement the department.
The concept of learning development. Establish a correct world outlook, outlook on life and values, and lay a solid ideological foundation for improving accounting professional ethics. Second, strengthen the study of laws and regulations. Accountants should learn and master relevant financial policies and various accounting laws and regulations, and strengthen the working concept of handling affairs according to law. Accountants must strictly abide by the Accounting Law and other relevant laws, and take the law as the criterion. Through legal constraints. Enhance the sense of responsibility of accountants, abide by the law and discipline in their work, be honest and upright, and stick to principles and not seek personal gain no matter what happens. Third, strengthen business learning and skills training. Accounting personnel should have skilled business knowledge and operational ability such as computerized accounting technology. At the same time, you should also have other knowledge, such as mathematics, foreign languages, logic, psychology and other basic cultural qualities and accomplishments that accounting must have. To this end, we should adopt various forms and channels of learning methods, which can be sent to regular colleges or invited to start training courses; It can also take various forms such as academic meetings, symposiums, inspections, and exchange of experience.
2. Improve the legal system and increase penalties. Restrain and crack down on any bad behavior. The most powerful means is the rule of law. As we all know, the market economy is an economy ruled by law. Therefore, in the construction of accounting professional ethics, we must strengthen the construction of legal system and truly achieve? There are laws to follow, laws to be followed, strict law enforcement and violators to be prosecuted? . This requires us to: on the one hand, use laws to ensure that accountants exercise their functions and powers according to law; On the other hand, the behavior of accounting practitioners should also be supervised according to law. At present, China has promulgated a series of laws and regulations, such as Accounting Law, Basic Accounting Work Standard, and Accounting Computerization Management Measures, which basically ensure that accounting work has laws to follow and rules to follow. However, compared with the requirements of the whole reform, opening up and modernization, there are still many gaps. For example, there are some problems in accounting, such as disorder and information distortion. Therefore, we must constantly improve the laws and regulations in practice, make the accounting laws and regulations as comprehensive, complete, concrete and operable as possible, and further improve the quality of accounting work.
At the same time, we should also increase the punishment for those who violate professional ethics. Its purpose is to make counterfeiters not only bear the cost of reputation loss, but also bear the material cost, and if the circumstances are serious, they should be investigated for legal responsibility. Make people realize that if they don't pay attention to professional ethics and don't regulate their behavior with professional ethics, they will be punished by law. Specifically, first, we should increase the punishment for those who deliberately practice fraud. It is necessary to investigate the economic responsibility and even criminal responsibility of counterfeiters from legislation and law enforcement, so that the price paid by counterfeiters is far greater than the income obtained, and the cost of accounting fraud is greatly increased. Second, establish and improve the market exit mechanism as soon as possible. For those enterprises or individuals who do not abide by industry rules, keep promises, and make false accounts in violation of regulations, the perpetrators should be expelled from relevant industries. Listed companies involved in accounting fraud should be delisted immediately, intermediaries involved in fraud should be banned, and the responsible persons and accountants of fraud units should revoke their relevant accounting qualification certificates and not continue to engage in related occupations. In a word, this can make counterfeiters realize the serious consequences of accounting fraud. So as to fundamentally eliminate its motivation for fraud.
3. Strengthen the accounting supervision function and create a good accounting environment. Without supervision and restriction, power will lead to corruption. The greater the power, the more it needs to be restricted, and the greater the financial management power. More need accounting supervision. Therefore, it is a powerful challenge to strengthen accounting supervision and effectively play its role in the current economic field. It is also a powerful measure to prevent and discover accounting fraud. Specifically, accounting supervision is usually divided into internal supervision and external supervision. In internal supervision, it is necessary to scientifically set up accounting posts according to law, refine the job responsibilities of each accounting post, and clarify relevant responsibilities. Strengthen daily supervision and prevent internal supervision from becoming a mere formality. In terms of external supervision, we should strengthen social supervision in financial supervision, tax supervision and audit supervision, effectively integrate various social supervision forces, establish and improve supervision network, realize resource sharing, improve supervision effect and save social resources.
At the same time, we should also create a good accounting environment. With the emphasis on the construction of socialist spiritual civilization today. All walks of life should consciously improve their moral awareness. In essence, the construction of accounting professional ethics puts forward the importance of improving moral consciousness, attaching importance to moral cultivation and purifying moral environment to the society. Because the accounting environment not only affects accounting activities, but also affects the professional ethics level of accountants, a good accounting environment is needed to improve the professional ethics quality of accountants. To this end, we should do the following work well: First, strengthen the study of "Accounting Law" and other laws and regulations, clarify the responsibility of the person in charge of the unit, make him understand the punishment consequences of accounting fraud on the person in charge, and urge the person in charge of the unit not to easily use his power to coerce accountants to cheat. Second, it is glorious to advocate compliance with accounting professional ethics and honesty. The shameful social and industrial atmosphere of counterfeiters urges every accountant to strive to become a new fashion of honest people. Third, financial departments and occupations at all levels. Organs, units and all walks of life should attach importance to accounting work and work together to create high-grade accounting professional ethics. Fourth, actively carry out supervision by public opinion and carry out publicity and education on accounting professional ethics through multiple channels. So as to improve the public's identification ability and create a better accounting environment. Therefore, lofty accounting professional ethics and noble accounting professional ethics quality can only be realized through the joint efforts of accounting personnel, unit leaders and people from all walks of life, which is also the need for the survival and development of the accounting industry.