On accounting professional ethics

With the development of market economy, accounting professional ethics education has become more and more important. This paper briefly expounds the importance of accounting professional ethics and analyzes the reasons why accounting professional ethics is not optimistic.

Keywords: accounting professional ethics, moral behavior, integrity

Accounting professional ethics is an important part of citizen's moral construction. With the rapid development of economy, accounting professional ethics is becoming more and more important, but accounting fraud and accounting information distortion are common. It seriously interferes with the normal social and economic order and violates the principles that accountants should follow.

First, an overview of accounting professional ethics

(A) the concept of accounting professional ethics

Accounting professional ethics refers to the sum of basic moral consciousness, norms and behaviors established by accounting practitioners in the process of handling accounting business.

(B) the main contents of accounting professional ethics

1.

Love accounting work and respect accounting profession; Careful and meticulous; Be loyal to one's duties and do one's duty.

Honest and trustworthy

Be honest, tell the truth, do honest things, and don't engage in falsehood; Seeking truth from facts and truthfully reflecting it; Keep secrets and not be tempted by interests; Caution, credit first.

3. Honesty and self-discipline

Establish a correct outlook on life and values; Distinguish between public and private, not greedy and not occupying.

4. Objectivity and impartiality

Act according to law; Seeking truth from facts and being impartial; Stay independent.

Adhere to the guidelines

Familiar with the guide; Follow the guidelines; Stick to the rules.

Improve skills

Have the consciousness and desire to continuously improve accounting professional skills; We should have the spirit of diligent study and practice and scientific learning methods.

(C) the importance of accounting professional ethics

1. is conducive to improving the professional ethics of accountants.

Accountants need to cultivate noble moral quality, not only need to study professional cultural knowledge hard, but also need to reflect on themselves with good accounting professional ethics and overcome various improper behaviors.

2. It is beneficial to adjust the interest relationship of accounting professional activities.

In the construction of China's market economy, the interests of economic subjects often conflict with those of the state and the public. Accounting professional ethics should cooperate with the national legal system, adjust the economic interests in the profession and maintain the normal economic order.

3. It is conducive to strengthening the awareness of self-protection.

Accounting students in colleges and universities are the most important supplementary source of accounting personnel in China. It is the best way for students to realize self-protection in their future work to strengthen the education of their accounting professional ethics, so that they can master the relevant code of conduct from their school days, cultivate good professional ethics and realize self-supervision. Strengthening the professional ethics education of accounting major can help students correctly understand the importance of accounting work and generate a sense of responsibility of loving accounting, on the other hand, it can better guide them to be conscientious and loyal to their duties, and correctly handle the relationship between dedication and demand, collective and individual.

4. Conducive to the healthy development of the accounting team.

Because accountants bear great economic responsibilities, accounting professional ethics education must be incorporated into the teaching system of this major in accounting teaching, so that students can cultivate a sense of professional responsibility during their school days and engage in accounting work with noble morality, positive attitude and correct methods after graduation, which fundamentally promotes the healthy development of accounting teams.

Second, the accounting professional ethics problems

(A) the status quo of accounting professional ethics

Accounting work is in the forefront of economic management of each unit and in the key position of financial power. In some unhealthy environments, their values are inevitably affected, and problems of one kind or another appear, which makes the weak unfair and the frank hurt, especially the serious distortion of accounting information, which leads to the anomie of accounting professional ethics.

(B) the performance of accounting professional ethics

1. Shallow professional ethics

In real life, when the interests of the state and units conflict, accountants can't adhere to the standards, and even directly participate in illegal and disorderly activities. Low professional level, lack of pioneering and innovative spirit.

2. Inside job theft, fraud

Accountants deliberately forge or alter accounting information, follow the rules and deliberately create false accounting information. Some accounting information personnel collude with criminals and engage in criminal activities such as corruption and bribery.

3. Lack of honesty, trustworthiness, objectivity and impartiality.

In real economic life, some accountants take risks and practise fraud in order to satisfy their personal desires, regardless of professional ethics and taking advantage of their professional advantages. In addition, the position of accountants in the unit is naturally subordinate, and whether their professional ethics can play a role in the accounting work of the unit is bound to be subordinate to the cultural level of the unit and the moral level of the person in charge of the unit.

(C) Analysis of the causes of accounting professional ethics problems

1. Practitioners' own reasons

In school education, one-sided attention is paid to intellectual education and moral education is ignored. After joining the work, although there are professional ethics in the Regulations on Continuing Education for Accountants, most of them are just a formality, and there is little professional ethics training in practice.

2. Internal and external unfavorable factors of the unit

At present, the prominent problem of enterprise accounting information distortion is mostly caused by the accounting controller instigating, instigating and forcing accounting operators to compile false accounting information. Individualism, egoism and hedonism are on the rise, while patriotism, collectivism and serving the people wholeheartedly are weakened, leading to some ugly phenomena in society.

3. The legal supervision mechanism is not perfect.

In the real society, there are often phenomena that the law is not obeyed, the law is not strictly enforced, and the law is not investigated. Weakened the self-restraint ability of enterprises. At present, China's enterprises have not generally implemented the audit system of accounting statements, and it is difficult for the departments of finance, auditing, taxation and business administration to form a joint force, which leads to insufficient punishment for accounting information distortion.

Third, measures to strengthen the construction of accounting professional ethics

(A) short-term measures to strengthen the construction of accounting professional ethics

1. Strengthen students' professional ethics education.

To strengthen students' professional ethics education and make up for "congenital deficiency", all kinds of school accounting majors should offer the compulsory course of "Accounting Professional Ethics Cultivation", pay attention to cultivating students' sense of honesty and moral responsibility, protect themselves by legal means, and comprehensively apply professional judgment and professional ethics norms.

2. Carry out honesty education and warning education.

Regularly and irregularly organize on-the-job accountants to carry out professional ethics education, often learn positive and negative typical materials, watch warning education videos, carry out honesty education and warning education, correct and standardize the professional behavior of accountants with realistic, objective and fair moral standards, and effectively improve the ideological quality and moral level of accountants.

3. Strengthen legal education

Strengthening legal education is to let accountants know and understand the law. Always use the law to restrain your behavior at work. Financial personnel should be familiar with and abide by the provisions of the Accounting Law and the Accounting Standards for Enterprises. These regulations are an important legal guarantee for financial personnel to perform their functions.

4. Supervise accounting personnel

The person in charge of the unit should earnestly master the accounting professional ethics. Accounting personnel's professional ethics performance is good or bad, and their units are the most direct beneficiaries.

(B) Long-term measures to strengthen the construction of accounting professional ethics

1. Improve the accounting law

Combining the construction of professional ethics with the new Accounting Law is the deepening and expansion of governing the country according to law, the essential requirement of building a Socialism with Chinese characteristics and the realistic demand under the condition of market economy.

2. Establish and improve the accounting professional ethics evaluation system.

First of all, it is necessary to establish a tracking and monitoring system of accounting professional ethics, judge the stage of accounting professional ethics consciousness, and find out the trend of accounting professional ethics in time; Secondly, establish and improve the evaluation system of accounting professional ethics, and formulate a set of operational evaluation standards for accounting personnel from the aspects of law-abiding, truth and justice, "honesty, precision, diligence, dedication and love of business".

3. Accelerate the improvement of China's accounting professional ethics system

When huge economic interests collide with serious moral norms, only moral integrity education can keep the moral balance from tilting.

4. Strengthen accounting professional ethics education

Accounting professional ethics education is an indispensable and important work in the process of accounting professional ethics construction, and all levels of accounting management departments, accounting professional management institutions, unit leaders and vocational colleges must attach importance to and do a good job in this work.

5. Strengthen the supervision of accounting professional ethics and integrity.

The establishment of accounting professional ethics is not only for accountants, but also requires multi-party supervision to achieve a higher level of accounting professional ethics and form a noble quality of accounting professional ethics.

References:

[1] Si Huiwen. Reflections on improving the quality of accountants. Liaoning education accounting newsletter, 2000.

[2] Guo Xiaoling. On the construction of accounting professional ethics. Journal of Qinghai Normal University, 2006.

[3] Zhang Hongjun. Financial regulations and professional ethics. Economic Science Press, 2008.

[4] Chen Lan. On the importance of accounting professional ethics. Shanxi Academy of Social Sciences, 2008.

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