留学生作业代写：The construction of Accounting professional ethics

下面为大家整理一篇优秀的paper代写范文- The construction of Accounting professional ethics，供大家参考学习，这篇论文讨论了会计职业道德的建设。近年来，商业道德和职业道德问题，愈来愈成为公众关注的焦点。而在会计行业里面，会计人员的职业道德是最备受争议的。会计人员要想提高自己的职业道德修养，就必须树立强烈的法律意识，提高自身素质，不断的追求崇高的会计职业道德观念。

In recent years, due to social and economic development, the drive of interest, forcing accountants to face a severe test of professional ethics, for today's serious loss of accounting professional ethics, we must from the enterprise system and internal control, laws and regulations and other aspects to strengthen the accounting professional ethics construction, as soon as possible to make the accountants professional ethics problem out of embarrassment.

In recent years, the issue of business ethics and professional ethics has become the focus of public attention. With the deepening of reform and opening up, the theory, business and government supervision departments gradually formed a consensus that: to build a healthy and dynamic market economy, we must respect the principle of good faith. Lack of integrity, the cost of economic operation will be extremely high, or even impossible to run. In a society rife with fraud and fraud, the weak are not fair and the most vulnerable are the ones who are honest. Therefore, the establishment of a market economy based on good faith is the common aspiration of the public.

In the accounting profession, accountants ' professional ethics is the most controversial, the so-called accounting professional Ethics, is engaged in accounting work personnel in the performance of duties should have the moral quality. It is the sum of the social relations and the social moral norms between the accountants and the State, the accountants and the different interests and accountants, and it is the concrete embodiment of the basic moral standard in the accounting work. It is not only the accounting work to comply with the code of conduct and behavior standards, but also a measure of the quality of the work of accounting workers. Because accounting involves all aspects of society. Where there is economic activity, there is accounting work, there are accountants, there are accounting professionals, there are accountants professional ethics. Therefore, the accounting professional ethics permeate all corners of society.

In China as a whole, the vast majority of accountants and their related leadership of the professional attitude is correct, professional ethics of higher quality, without their dedication to do their duty, conscientious, obscure work and labor, it is impossible to achieve today's great achievements. Our country and each province, city and each industry award recognition of the accounting advanced collectives and workers are the best accountants, their deeds contains moral demeanor, is our country accountants good noble professional ethics embodiment and concrete interpretation. However, in the current market economy under the accounting profession, there are some accountants who violate the professional ethics, and even the behavior of crime, which belongs to the accountants unprofessional behavior. The main reason for the formation of unprofessional behavior of accountants is the interest-driven.

The "interests" mentioned here include the interests of the Unit as well as the personal interest of the person in charge of the unit, accountants and other relevant personnel. In the interests related to accounting information, the first is the unit of interest. Through the provision of false accounting information, the unit can cheat all aspects of trust, and thus obtain investment, loans or reduce tax expenditures and other economic benefits. Unit leader as the unit management of the highest leadership, they have the ability and conditions to affect accountants, through the manufacture of false accounting information, to deceive investors trust, and therefore obtain the position, raise wages, stock appreciation and other interests. Accounting personnel as direct producers of accounting information, they also affect the quality of accounting information, on the one hand, they must abide by the laws and regulations to avoid the impact of their own interests, on the other hand, they must accept the leadership of the unit, according to the management requirements of the unit responsible for the completion of the accounting work, and thus get a raise, promotion, Some of the benefits related to accounting information are directly beneficial, that is, the relevant personnel can directly through the manufacture and provision of false accounting information benefits, such as through the virtual profit fraud rewards, and some indirect benefits, such as the unit in charge of the unit in order to obtain illegal benefits and therefore get the corresponding benefits. Thus, the interest relationship with the accounting information is very complicated, it is these complex interests that lead to the lack of accountants professional ethics, and then produce false accounting information, the root is the interest mechanism drive and lack of a perfect accounting professional ethics standard system.

Under the new situation, we should strengthen the construction of accountants ' professional ethics and promote the reform, development and stability of our political economy. To strengthen the professional ethics of accountants can start from the following aspects:

Personal moral cultivation, on the one hand, rely on self-education, on the other hand, rely on social education to strengthen. At present, China's accounting professional ethics in the stage of indulgence, can not expect good morals in the short term spontaneously formed, and should be vigorously implemented. Accounting professional Ethics education is to strengthen the legal education of practitioners. The rule of law must be linked to and promote each other. To regularly organize the accounting staff and relevant leadership to learn the relevant laws and regulations and systems, to guide each accounting practitioner to conscientiously fulfill the obligations of the accounting law, to actively assume his own social responsibility, to combine the rights and obligations, to establish the interests of the State and people in the first place and fully respect the legitimate interests of accounting practitioners. The second is to guide accounting practitioners to self discipline. It is an important link to cultivate and improve the moral quality to strengthen the practitioner's introspection, self-discipline and self-respect. The so-called introspection, is to repeatedly check, reflect on their own words and deeds, in order to find out the contrary to common sense and moral requirements and timely correction; the so-called self-discipline, is in unsupervised circumstances, their own behavior should be prudent, to prevent the violation of moral awareness and behavior. Therefore, to guide the cadres and workers consciously accept professional ethics guidance, norms, consciously check their own words and deeds, thinking of their own and loss, right and wrong, consciously correct the deviation of words and deeds, according to the requirements of accounting professional ethics, gradually completed from spontaneous to self-conscious, from the outward appearance to the heart, from the passive to the initiative, from his law to the self-discipline of the behavior changes, so that their moral cultivation to a new

We need to perfect the corporate governance structure and establish a scientific management model, avoid one person to do more than one job, and reduce the possibility of accounting because of leadership manipulation, to optimize the accounting environment. Establish the internal control system which adapts to the modern enterprise management system. Internal control system is an important system of modern enterprise management, it is also the basic standard of internal financial management and accounting, a set of perfect and standardized inner-control system, which can effectively protect the safety and integrity of enterprise's assets and guarantee the authenticity and legality of accounting data. Therefore, one of the important ways to manage the accounting dishonesty is to establish a scientific and efficient internal control system and strictly implement the accounting basic work standard in the Organization and personnel setup. Make daily accounting business processing and accounting file management of each link of the Division of Science and Responsibility, the formation of mutual cooperation and mutual supervision, mutual control mechanism, so as to reduce the possibility of cheating letter.

For corruption, lawlessness, being and even the phenomenon of complicity, in addition to the provision of certain administrative penalties, serious can also be held by accountants and related personnel legal responsibility. Make people realize that if do not pay attention to professional ethics, do not use professional ethics to regulate their behavior, will be subject to legal sanctions. One is to the malicious counterfeiters, must increase the punishment intensity. Must from legislation, law enforcement to the counterfeiters to pursue their economic responsibility, criminal responsibility, so that the price of counterfeiters pay far more than their benefits, increase the strength of accounting information inspection and inspection surface, and greatly improve the cost of accounting fraud. At the same time, civil compensation system should be established in order to facilitate the users of accounting information to sue the judicial organs and obtain civil compensation when they are infringed by false information. Second, establish and perfect the market exit mechanism as soon as possible. For those enterprises or individuals who do not comply with the rules of the industry and do not keep credit, the perpetrators should be expelled from the relevant industries after they have done false accounting.

Nowadays accountants ' professional ethics is not to be neglected, so it is very important to strengthen the moral construction of accountants. Accountants should establish a strong sense of law, improve their own quality, and constantly pursue lofty accounting professional ethics, to achieve a higher level of accounting professional ethics, and create a noble quality of accounting professional ethics.

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