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Exterior behavior environment and accounting profession morality build the accou

来源: 作者:Stand originally 时间:2009-01-03 Tag: 点击:

1. foreword
What concern as market economy is complex with each passing day, the sexual behavior is not manage in accounting practice is increasing, its most immediate consequence causes accountant information namely lack fidelity. Main watch is existing: Cost of mob chaos booth, charge, send ticket and primitive certificate phonily, hold back or hide income, illicit set " small exchequer " , install many Zhang, make up and offer false and financial forms for reporting statistics to wait. Accountant information is lack fidelity, had become the great society issue that pays close attention to generally. Happen recently " Yin Anxia " incident, a mighty uproar is being caused on the stock market especially socially is paradigmatic. Closely related the generation of these problems and accounting profession morality. But we are very clear, the happening of similar incident is the professional morality problem of office of a certain accountant or individual accountant not just absolutely, it is admittedly important to punish to theirs, but the most severe punishment ought to give those " only then the person that make tomb figure " . What should assure accountant information is true and reliable, accountant orgnaization and accounting personnel must have good professional morality. But should form good accounting profession morality, come besides the accountant Information Criterion that passes science guide and outside the standard, the external environment that improves accounting work also is very important.
Exterior behavior environment and accounting profession morality build 2. accountant
The error that morality of profession of 2.1 current accountings builds
Current, speak of strengthen construction of accounting profession morality, likelihood a lot of people think, the mainest task undertakes to accounting personnel oneself thought morality is taught namely, teach them " give mud and do not catch " , this has certain effect admittedly, but often flow at the form, devoid conviction, become preach as dry as a chiply. Because, professional morality cannot be equal to think morality at thinking of. Compare with thought morality photograph, professional morality has its sociality more, it is to show people pursues proper social profession, in performing its duty procedure, in the principle that should follow on thought and behavior and standard. Although the abidance of professional morality has self-conscious quality, but because get,the generation of problem of morality of profession of quite a few is of external environment influence. So, build good accounting profession morality, must from reduce effect of exterior and undesirable environment, purify an accountant exterior behavior environment begins.
The element that morality of profession of 2.2 influences accounting builds
Accounting personnel works not only in accountant domain, reborn work is in social big environment, its profession morality gets inevitably society the influence of all sorts of elements. Of course, this kind of influence has inactive, also have active. The article will discuss an accountant from negative field the influence of exterior behavior environment to accounting profession morality. These negative effects and interference, basically come from at law diseased, of the system be not perfected and the professional morality of the other personnel related to accounting personnel. The investigation that content of celebrity of 1000 famous book has the many departments such as economy, education and government shows Ceng Duimei state of an accounting firm: Be in the United States, of level of morality of accounting personnel profession tall, be next to clergy. Is the compares Chinese accounting personnel morality level with true level of morality of accounting personnel profession high? Not be of course. The reason depends on the United States having a system of whole accounting profession ethic and relatively normative external environment. System of ethic of American accounting profession by register code of ethics of association of criterion of morality of profession of accountant of accountant association ethic, government, financial manager to wait form, even the professional morality of teacher of accountant academia, accountant also is research. We can draw lessons from the experience of the western developed country such as the United States, the system of ethic of exercisable accounting profession that makes one set have Chinese distinguishing feature, be opposite in order to reduce negative external environment the influence of accounting profession morality. Believe everybody knows " one takes on the color of one's company, close Chinese ink person black " this word, we do not have reason to ask every accounting personnel is had super- strong resolution and with break the law the courage that behavior makes a fight, but we are OK and some more floriferous effort goes eradicating mud, eradicate the soil that disobeys professional ethics act to cause. Only such, ability forms atmosphere of good accounting profession morality.

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