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Exterior behavior environment and accounting profession morality build the accou
From;    Author:Stand originally
3.4 factory directors (manager) the discretion of professional morality level affects condition of accounting profession morality greatly
The behavior of 3.4.1 factory directors is an accountant the main component of exterior behavior environment
Establish accounting firm is the author's oneself only to see, not be the thing that in one day can realize, accordingly, at present still a few very real problems need to solve. Have a such conte: Accountant of some company invite applications for a job, the manager is held the position of personally take an examination of an official, he raises a question only to all applicant, namely " 1 1= ? " . Ground of applicant one after another comes in, some saying that be equal to 1, some saying that be equal to 2, also some saying that be equal to 3... the manager shakes his head express dissatisfactory. After only an applicant has heard the issue of the manager, face about has closed the door, go to the front of the manager is close next, add in director ear side to ask " do you say to be equal to a few " ? The manager nods approvingly, result this person by employ. Although this is a laughingstock, reflected a very real problem however. Can infer, if the enterprise has really so a manager that do as one wants, have again so an accountant of absolutely obedient, the real rate of its accountant information canned be imagined. Grow this, it is to be able to cause the corruption in state-owned company to cause, operator to seek small group profit, color expedience of outstanding achievement, seek, make a false report boasts and exaggerate etc; 2 it is to be able to cause a private enterprise to hide income, escape taxation.
3.4.2 normative factory directors (manager) behavior
Can say accountant information is lack fidelity " fountainhead " the factory director that is an enterprise greatly (manager) . Want to solve this problem, be about from " fountainhead " grab. The author thinks, the most efficient way increases the diaphaneity that the accountant works namely, execute finance affairs to make public (cannot include commercial secret of course) , not only should make public to ranking administrator branch, should make public to worker masses more, make everybody has to enterprise and financial standing roughly understanding. "The eye of masses is bright " . Have a such riddle: After left hand is captured by what thing, do not grab the right hand? Answer to a riddle is: The right hand. In the enterprise, administration is just like the right hand, the accountant is supervised be like left hand, when accounting personnel with representing a state already of effectiveness enterprise " double identity " when undertaking the accountant is supervised, when the interest that encounters enterprise and country conflicts, also entered " twine oneself " odd group. Accordingly, we can increase the profit of worker masses into this interest to encircle, make 3 person supplement each other, restrict each other again. Really also a few enterprises were executed now so called " factory Wu is open " , but public rate and real rate are so not satisfactory. Worker masses serves as an enterprise (especially state-owned company) main body, should have right of know the inside story. The force of masses also cannot be underestimated, once masses joins supervisory procession, be helpful for forming " personnel of accountant orgnaization, accounting dare not make a holiday, factory director (manager) dare not ask to make a holiday " good general mood.
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