Accounting Professional Ethics of the Ways and Measures 10819.doc

Accounting Professional Ethics of the Ways and Measures         Abstract: The accounting profession must step up the building of the accounting professional ethics, accounting, professional ethics is the fundamental guarantee of the quality of accounting information can effectively improve the ethical standards of the accounting staff. Accounting Professional Ethics for the construction of meaning, present, China's Accounting Professional Ethics of the reasons for non-standard, and how to strengthen the accounting professional ethics building the corresponding countermeasures.         Key words: Accounting; professional ethics; significance                    Accounting Professional Ethics, that is, persons engaged in accounting activities in carrying out their duties should possess moral character, it is to adjust the national accounting staff, accounting personnel, with different interests and accounting people and the social relations between the sum of the social code of ethics , is the basic code of ethics in the accounting of the concrete expression of it is both accounting to comply with a code of conduct and codes of conduct, but also workers in the work of an accounting measure of good and bad standards.                    First, strengthen the building of the significance of the accounting professional ethics                    1. Strengthen the accounting profession and moral construction is to establish a socialist market economic system needs. The establishment of a socialist market economic system has three core tasks: First, establish the rule of law strictly and fairly competitive market system, the second is to build a strong macro-control system and the third is to establish a modern enterprise system, these three are inseparable from the accounting, accounting information and accounting management, but the actual situation, accounting, accounting fraud phenomenon in some areas, some areas are very widespread, serious distortion of accounting information. The reasons for this are many, but the low standards of professional ethics of accountants is an important factor, to make accounting to better service for building a socialist market economy, we must seize the accounting professional ethics and improve accounting the work of the 'gold content'.         2. Strengthen the accounting professional ethics is to improve the accounting quality and the overall quality of the accounting needs. Economic management accounting is an important part of the work, the accounting information is business decision-making, an important basis for the state's macro regulation and control. The accounting information is provided by the accounting staff to complete, so the professional quality of accounting personnel and their level of professional ethics, especially the latter plays a significant role. To improve the quality of accounting work to improve the overall quality of the accounting team, the human and moral factors are of crucial importance to the accounting officer must establish a good professional morality, to make a financial management ability and political integrity and managers.         3. To strengthen the accounting professional ethics and society as a whole is conducive to the formation of the Independent Commission Against the wind. In reality, a lot of corruption, bribery, eating and drinking, extravagance and waste to go through the hands of the accounting people, of course, the primary responsibility for these phenomena may not accounting staff, but with our accounting personnel succumbed to pressure, do not adhere to the principle of a great relationship. The elimination of corruption depends on the integrity and improvement of various systems. Accounting personnel must adhere to the principle of good use of 'accounting' to protect their legitimate rights and interests at the same time, we must use the accounting code of ethics to arm our minds, so that can be used to regulate the accounting professional ethics to guide their behavior, gradually formed Accounting Professional Ethics sense of responsibility and sense of honor, the proper use of its own accounting of power, faithfully perform their accounting duties.                    Second, strengthen the moral construction of China's accounting profession Ways and Countermeasures                    1. And improve relevant laws and regulations, and strengthening legal supervision, we can also learn from experiences of developed countries in the relevant laws and regulations which increase the civil compensation system requires that relevant personnel due to the loss arising from fraud, by its size in accordance with the responsibility of commitment to in particular, to clear and increase the proportion of people responsible for the compensation, the accounting information users in the event of false information to damage would have been in accordance with relevant provisions of the judicial proceedings to obtain compensation. Of civil liability does not exclude the criminal responsibility of other parties should assume the responsibility of accounting information in order to protect the interests of the users and punish those who violate laws and regulations aim to curb dishonest behavior.         2. To foster a sound environment for the accounting integrity. First of all personnel should adhere to the principle of good faith, with good professional judgment accounting staff are a valuable resource for the accounting profession, such resources are not formed overnight, and requires a long-term accumulation process, some units, the use of the accounting personnel in order to Does 'obedient' as standard, this erroneous direction of employment is a serious distortion of the accounting profession, referring to the quality of accounting personnel, one should first think of is to uphold the principle of honesty part, rather than the overwhelming fraud, the Units employing accounting personnel, first choice, there is an honest person, a person's professional and technical competence, but the lack of good faith, we should not be hired.         3. Increasing acts of violation of the accounting professional ethics crackdown. For the corruption, lawlessness, well-informed do not move or even colluding with such phenomena, in addition to the provisions of a certain amount of administrative penalties, the grave could hold accounting personnel and associated personnel, legal responsibility to raise awareness if not pay attention to professional ethics, no ethics of his own actions will be subject to legal sanctions, one for those who maliciously false, we must increase the punishment must be through legislation, law enforcement on those who pursue the false financial responsibility, criminal responsibility, so that counterfeiters the cost is far greater than the benefits they receive, increase the accounting information users in the event of false information against, they can bring to the judicial proceedings to obtain civil compensation. Second, as soon as possible to establish and perfect the market exit mechanism for those who do not comply with industry rules, bad faith of the business or individual, there must, after the perpetrators of acts of false accounts expelled from related industries.         4. The establishment of the accounting professional ethics evaluation system. Accounting profession moral evaluation, in accordance with the accounting code of ethics of the accounting professional evaluation of the conduct of good and evil. Extensive evaluation of the accounting professional ethics of accountants help develop a strong sense of professional ethics can help workers to adjust the accounting professional conduct and improve the professional style. Institute of Chartered Accountants in registration division established under the leadership of the accounting professional ethics evaluation organization responsible for carrying out this duty. Evaluation of accounting ethics, we should abide by the law of accounting personnel, objective and fair and so cut off a set of possible evaluation criteria, the standard-setting should be conducive to the implementation of the country's financial regulations and accounting professional morality formation.         5. To strengthen political study and improve the building of the accounting recognition of the importance of professional ethics. Efforts to study politics, raise their political consciousness, which is the premise of finance staff do a good job, accountants should be organized to study Comrade Jiang Zemin's important speech on politics, current events to study politics, education and firmly establish the majority of accountants communist belief and wholeheartedly for the people service ideas. Meanwhile, it is good ideological and moral education, accountants can not simply buried in the complicated daily affairs, to grasp the pulse of the times, put their work into the reform of the tide of vice conscious, do not lose our direction, as accountants, depending on national interests above all else, strict compliance with and enforcement of accounting regulations formulated by the state, scrupulously act according to the financial system, conscientiously carry out accounting and management, and faithfully carry out the functions of financial supervision, in the resist and correct unhealthy tendencies to play an active role. Reposted elsewhere in the paper for free download http:/         6. To enhance professional ethics education, enhance their sense of mission accountants. Accounting personnel to make professional life more meaningful, more valuable, we must first establish a correct concept of professional ethics, follow the accounting code of ethics, and consciously enhance their professional moral character and enhance the awareness of love for their jobs, stress on the dedication to the cause, maintenance accounting profession's dignity, to maintain a good social image. With the continuous deepening of reform, diversification of funding sources and channels, and accounting reform measures are being implemented, so that accounting personnel are facing will no longer be mere figures, but rather a complex and changeable world. Accounting personnel undertake increasingly complex tasks onerous responsibility of larger problems is more complex and require input energy is also more under the new situation, the accounting staff should work to maintain compliance with the accounting professional ethics, conscientiously implement the implementation of the 'accounting' and national financial regulations, according to law, finance law.         Services is also the main contents of the accounting professional ethics, as an accounting staff, to serve the object must be civil and courteous, enthusiastic service.         7. The establishment of monitoring mechanisms to control fiscal law. The oversight mechanism includes two aspects: First, the accounting staff to supervise financial business managers, and second, the community supervision of accounting personnel, they are two different departments.         (1) The accounting supervision. Accounting is the accounting personnel of law enforcement supervisory behavior, it is primarily through a review of accounting, reimbursement, billing, accounting, analysis, accounting procedures occurred in the economic activities of economic operations in accordance with state fiscal and economic policy and financial management rules and regulations to carry out proper accounting and real response. Accounting personnel must carefully and objectively and fairly deal with a pen of economic operations, with a high sense of responsibility towards each and every piece of financial matters.         (2) social supervision. First, from the finance, taxation, auditing, accounting and other departments to monitor the observance of professional ethics of regular visits to inspect and supervise. Second, by accounting firms and other intermediary social service agencies conduct inspection of accounting, assessment, through monitoring, both to increase the level and quality of accounting, accounting personnel can also help correct understanding and implementation of the national financial system. Third, clogs their employees and other members of the community of professional ethics of the accounting staff to supervise.         (3) legal sanctions. For the corruption, lawlessness, well-informed do not move or even colluding with such phenomena, in addition to the provisions of a certain amount of administrative penalties, the grave could hold accounting personnel and associated personnel liability. We are the accounting officers of national laws, rules and regulations of execution, must be based on national regulations and policies for financial management and accounting, financial management according to law.         (4) the establishment of the accounting job rotation system to ensure the quality of accounting work. The Ministry of Finance to develop a 'basic work of the accounting standards' provides that: 'accounting staff jobs should be planned rotation'. The implementation of a planned rotation of the accounting system will help strengthen internal accounting supervision, accounting changing of the guard-house to form an internal transfer of inventory inspection and containment mechanisms, through contact with different content and form of business and jobs to stimulate the creation and presentation of accounting personnel operations of the new ideas and new ideas.         (5) establish and improve the selection and incentive and restraint mechanisms, go through the accounting for income and expenditure and accounting principles and policies and regulations determined by a system beyond the level of accounting quality, accounting personnel, and professional quality is the deciding factor. Therefore, to choose the political quality, professionalism and strong, with accounting knowledge and skills to engage in accounting work.                    Conclusion                    Accounting Professional Ethics construction is a long and arduous work, do this work, the accounting profession's development, the contribution of economic development has great significance, the accounting industry, as long as the effort to create a good atmosphere of professional ethics, extensive education institutions in order to win social recognition and respect, so that accounting and the coordinated development of China's economic construction.                               References:         1 Zhu Shihong, Yang Changrong. Finance the building of professional ethics M. Chongqing: Southwest Finance University Press, 2003.         2 Lv Zhao Jiang, Zhang good. Accountancy professional ethics M. Dalian: Dongbei University of Finance Press, 2000.         3 Li Kuang-hui. Professional Ethics and vocational guidance M. Chongqing: Chongqing