Accounting Professional Ethics Paper 1: "On the Construction of Accounting Professional Ethics" Paper Keywords: accounting fraud; Accounting professional ethics
Abstract: In the world, accounting fraud cases frequently appear in large enterprises and groups. It can be found that a large number of accounting frauds can reflect the problems existing in the professional ethics of accountants. It is still necessary and imperative to talk about the construction of accounting professional ethics.
With the development of economy, accounting professional ethics problems are common, but in the past two years, accounting standards have changed, and the problems caused by the lack of accounting professional ethics are more prominent. 2007 is the first year of implementing the new accounting standards in China, and the annual report of listed companies is the first annual report to fully implement the new accounting standards. Its annual report has high requirements, many matters, great difficulties and heavy responsibilities. Involving retrospective adjustment or other operations. If accounting practitioners are not responsible, the economic consequences caused by accounting fraud in the transition period will be more serious. With the sustained development of economy, it is necessary to re-explore accounting professional ethics.
1. Tianjin magnetic card accounting fraud case
On June 5438+1October 65438+1October 2005, Tianjin Magnetic Card was accused by Fraud Research Center of manipulating cash flow to fabricate huge non-recurring gains and losses. On June 65438+1October 65438+1October 9, the company announced that the CSRC had formally initiated an investigation.
Tianjin Magnetic Card stated in the announcement on September 7, 2005 that the total land for the first phase of R&D base construction is 5 12.34 mu, with a total investment of/kloc-0 1.03896 billion yuan; On March 25th, 2005, the company signed an equipment purchase contract with 300 yuan with a total price of 43 1 972. On June 30, 2005, the company paid 520 million yuan in advance for the purchase of equipment and raw materials. The total value is only 430 million yuan, and 520 million yuan has been paid in advance. Moreover, such a huge amount of engineering equipment was not purchased by bidding itself, but was purchased by a company with unknown background. This can only show that this 520 million yuan is actually idling, that is, Tianjin Magnetic Card has not really received 520 million yuan for house sales, nor has it really paid 520 million yuan for equipment, but has made a false cash flow with the cooperation of banks; In fact, 530 million yuan owed by related parties in 2003 and 630 million yuan later paid to the printing factory were also suspected of idle funds, so as to turn back huge impairment reserves. If so, the huge non-recurring gains and losses in 2003 and 2004 are false.
The use of raised funds must be deposited in a special account for special purposes. Many listed companies falsely report the funds needed for the project when raising funds; After the fund is raised, it is still nominally in the account, but it has already been secretly transferred out of the account; Or pledge the changed deposits to obtain loans; Or falsely report the amount of funds raised and the scope of use.
Second, the practical harm of accounting professional ethics
Tianjin magnetic card accounting fraud case should arouse people's rethinking of accounting professional ethics, which will have far-reaching practical harm to the country's social and economic life.
1, disrupting the market economic order. Market economy is a credit economy. Without credit, the market economy cannot be maintained. In recent years, the phenomenon of making false accounts and falsely listing assets rights and interests is more serious, and serious problems such as corruption and tax evasion have appeared, which has caused immeasurable losses to the healthy development of economy and society.
2, affect the national macroeconomic decision-making. The purpose of accounting is to truly and fairly reflect the economic operation. The national macro-control relies on accounting results such as statements, and considers that the business and asset presentation reflected by them are reasonable and makes macroeconomic decisions. However, when accountants violate professional ethics, the credibility of accounting conclusions is threatened, let alone the effectiveness of macro-control.
3. Infringe on the interests of investors. This kind of harm is more obvious in listed companies. The emergence of accounting professional ethics problems will make accounting work lose the principles of independence, objectivity and impartiality. Providing false accounting reports and capital verification reports for enterprises and listed companies, deceiving investors and infringing on their interests.
Third, the causes of accounting professional ethics problems
Accounting professional ethics is a diversified and complex issue, involving all aspects, so it should be analyzed from China's national conditions. First, the realistic social and historical conditions. Accounting professional ethics depends more on historical inheritance and economic laws. Although some ideas and practices do not conform to the times and requirements, they are often inherited because of old habits and traditions. With the reform and opening up, people's ideas and values are changing, and the moral concept of accountants is also in a state of wandering and instability. The values and orientation of accountants have changed. With the reform and opening up, all kinds of foreign ideas, whether good or bad, will tempt accountants. Under such circumstances, it is not difficult to understand the lack of professional ethics of accountants. Secondly, the country's legal system is not perfect, and the role of morality sometimes seems weak. With the transformation of economic system, great changes have taken place in social life, and the legal system should also change accordingly. However, once the law is promulgated and implemented, it has certain stability and cannot change with time, while social and economic life changes with time. Therefore, it is inevitable that the law often has imperfections and loopholes. If the legal system is not perfect, accountants will lack legal protection when resisting accounting violations. In addition, a perfect accounting professional ethics evaluation system and accounting personnel's own industry self-discipline organization have not yet been formed. Accounting professional ethics evaluation has the functions of judgment, encouragement, demonstration and adjustment. We can measure accounting behavior according to the principles and norms of professional ethics. However, at present, China has not formed such a perfect system. Whether it is good or bad, there is no timely evaluation or timely praise or correction, which makes the role and significance of accounting professional ethics not prominent enough. In addition, although there are already registered accountants' associations, accounting firms and audit firms in China, there is no industry self-discipline organization for all accounting personnel to restrain and supervise the behavior of accounting personnel.
Four, suggestions on the construction of accounting professional ethics
Promote the standardization of accounting professional ethics and formulate effective, feasible and perfect accounting professional ethics norms. The constraint of accounting laws and regulations is the lowest standard of accounting professional ethics, and accounting is based on a certain legal system and the guarantee of exercising management rights. Standardize the behavior of local governments, truly separate government from enterprise, and optimize the political environment of accounting practice. Do a good job in the evaluation of accounting professional ethics and establish industry self-discipline organizations. To build an organization that covers all accountants and belongs to accountants themselves, then there can be a special organization to manage the daily activities of accountants, and detailed rules and regulations can be formulated to punish accountants who violate professional ethics. Those with serious circumstances are eligible to revoke their accounting qualifications. Pay attention to the education of accounting professional ethics, internalize the principles and norms of accounting professional ethics into the moral quality of accounting personnel, improve the professional ethics level of accounting personnel, and make them consciously perform accounting professional ethics.
The second part of the paper is accounting professional ethics: how to standardize the professional ethics of accounting practitioners. The so-called professional ethics refers to the integration of moral standards, moral sentiments and moral qualities required in professional activities. Accounting professional ethics is a moral standard that accountants should follow. Specifically, it refers to the sum of the code of conduct for accountants to correctly handle the economic relations between people in the process of accounting work.
In recent years, with China's reform and opening up and successful accession to the WTO, on the one hand, China's socialist market economy has developed rapidly and its comprehensive national strength has improved significantly. On the other hand, it is still necessary to see that a few people are driven by interests, drifting with the tide and harming the public and enriching the private interests. In this environment, accounting practitioners, especially financial personnel who have direct contact with monetary funds, are on the verge of good and evil. Once an accountant embezzles public property by taking advantage of his position, it will certainly cause certain economic losses to the country and society. Therefore, how to standardize the professional ethics of accounting practitioners and improve their comprehensive quality is particularly important.
First, standardize the role of accounting practitioners' professional ethics construction
(a) in order to implement the CPC Central Committee? Rule the country by law, rule the country by virtue, build a harmonious society and implement Scientific Outlook on Development? In order to realize the harmonious development of society, it is necessary to standardize the professional ethics construction of accounting practitioners.
Only by establishing good social ethics, professional ethics and family virtues can we realize the all-round development of political civilization, material civilization, social civilization and spiritual civilization. The professional ethics of accounting practitioners is an important part of moral construction. From the position and function of the whole economic system, accounting professional ethics is particularly important. The construction of accounting professional ethics directly determines the level of accounting professional ethics, affects the quality of accounting work, and then affects the accounting of the total income of the national economy and the macro and micro decision-making and regulation of the country.
(2) Only by standardizing the professional ethics of accounting practitioners can we lay a solid foundation for standardizing professional behavior.
Accounting behavior is dominated by internal moral consciousness, and only good moral consciousness can correctly guide the good development of professional behavior. The professional ethics of accounting practitioners can well regulate accounting behavior, because morality itself has a certain soft binding force, which enables accounting practitioners to constantly regulate themselves and achieve self-improvement. At the same time, accounting professional ethics puts forward clear and simple requirements for accounting behavior, such as honesty, self-criticism, self-consciousness, objectivity and fairness. Only by establishing correct professional ethics beliefs and developing good moral habits can we achieve good normative results.
(C) In order to improve the overall quality of accounting personnel, it is required to standardize the professional ethics construction of accounting practitioners.
Today's society is a developing society, and the requirements for the moral literacy of accounting practitioners are constantly developing, and there are more and more requirements, requiring each employee to reflect his own literacy. Strengthening the moral cultivation of accounting practitioners, summarizing the success or failure of accounting professional activities, being brave in innovation, realizing the perfection of self-cultivation and improving accounting professional ability are conducive to promoting the continuous progress of accounting industry and improving the overall quality of accounting.
Second, the lack of professional ethics of accounting practitioners and their reasons
(A) weak concept, lack of professionalism
At present, accountants in all walks of life in China regard accounting as a purely digital record and audit, and have no high expectations. Compared with other high-income occupations, the salary level of accountants is relatively low, and it is inevitable that they will prevaricate on some things, lack enthusiasm and enthusiasm. In order to earn more money, some accountants have several jobs, and they are not responsible for their own accounting work, or even perfunctory. They think that accounting work has no future, can't be a guide, and has no real power, and they are bent on changing jobs from accounting units.
(B) low professional level, low professional quality
Some accountants lack good comprehensive quality, their professional knowledge level is not high, they can't master the necessary accounting knowledge, and they can't adapt to the requirements of accounting work today with the rapid development of modern economy. Some accountants lack legal knowledge and even do not understand accounting professional ethics, which leads to changing their original values, making false accounts and even ignoring accounting principles, accounting integrity and accounting foundation in the market economy.
(C) accounting information distortion is serious.
At present, many accounting practitioners publish false accounting information regardless of national laws, regulations and accounting standards. False accounting vouchers, accounting books and accounting statements appear. This kind of false behavior has seriously affected the normal development of social economy.
Third, measures to standardize the professional ethics of accounting practitioners
(A) to strengthen the binding role of accounting practitioners' professional ethics education
Accounting professional ethics requires accountants to establish a good sense of professional responsibility and morality, and earnestly perform their duties. In order to improve our professional skills, improve our reputation and establish a correct outlook on life and morality, we should be brave in innovation, be honest and trustworthy, abide by the law, do our duty, act according to law, pursue the so-called concept of seeking truth from facts, not be confused by the outside world, stick to our beliefs and strive to be experts in the industry. On the premise of being familiar with, following and adhering to the standards, we should constantly cultivate and improve the moral awareness of accounting skills, use advanced scientific concepts and research methods, be familiar with relevant accounting systems, accounting clients and basic processes of accounting implementation, strengthen the concept of service first and improve service quality. It is an important measure to standardize the professional ethics of accounting practitioners through the soft binding force of morality.
(2) Adhere to the principle of honesty and trustworthiness.
Honesty-oriented, morality-oriented, abiding by standards and not making false accounts are the basic requirements for accounting practitioners. The author thinks that we should start from three aspects: ideology, moral level and comprehensive quality, carry out all-round honesty education for the whole accounting practitioners, strengthen moral self-discipline, do not make false accounts, do not transmit false information, and even damage the image and decision-making of the country and society. Fundamentally eliminate the image of false flooding.
(C) to strengthen the professional and technical education of accounting practitioners
With the development of social economy, higher and higher requirements are put forward for accounting work, and new economic businesses and situations are constantly emerging, and a series of new accounting theory topics need to be explored. Only by constantly improving the professional skills of accounting practitioners, raising their moral awareness, and implementing their post handling ability, calm judgment ability, continuous learning ability and interpersonal communication ability can accounting practitioners make professional judgments in the face of emerging new economic problems, and confirm and confirm them.
(D) Improve the supervision and restriction mechanism
Cultivating good professional ethics depends not only on employees' self-awareness, but also on supervision measures and sound supervision and restriction mechanism, which can prevent the breeding of immoral behavior and illegal behavior from various channels.
References:
[1] Xu Qun. Basic working standard of accounting [M]. China Market Press, 2007.
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