the current university students the accounting professional ethics construction existing problems and countermeasure

directory

The..................................................................................................... 1

A summary of the accounting professional ethics, 1

1 the accounting professional ethics, the basic content of 1

2, the role of the accounting professional ethics 3

Second, to analyze the current situation of the accounting professional ethics 4

1 and accounting personnel present situation and professional morals

2, the reality of the accounting professional ethics problems harm 4

3, the accounting professional ethics problems existing in the construction of five

4, cause the cause of the accounting professional morals 5

Three, strengthen accounting professional ethics construction 6

1, strengthen accounting professional ethics construction necessity 6

2, strengthen accounting professional ethics construction proposal 7

Four, the current university students the accounting professional ethics construction existing problems and countermeasure to 7

1, the current college accounting professional ethics construction erroneous zone 7

2, create accounting culture atmosphere, in environment edification and training of college students in the accounting professional ethics 8

The accounting professional ethics construction advice

Abstract: this paper discusses our country accounting professional ethics construction of current situation and problems of the accounting professional ethics landslide analysis of the causes, and put forward a series of measures to solve the hope that this will purify our country accounting professional moral pollution, and social a pure economic intercourse space. Finally the college students' accounting professional ethics construction problems is discussed, and points out that the current college's accounting professional ethics construction of the error, for a college to create cultural atmosphere accounting in the environment edification and training of undergraduates in the accounting professional ethics. Accounting industry as a market economy an important field of activity, and its service quality direct impact on the operators, investors and the public interest, then affects the entire social economic order. Therefore, strengthen accounting professional ethics construction has a very important and realistic significance.

Keywords: accounting; Professional ethics; Analyzing the present situation; College students

A, the accounting professional ethics in the paper

The accounting professional ethics, it is to point to in the accounting professional activities that should be followed in the accounting professional characteristics, reflect the accounting profession, the adjustment of the relationship between the various economic relations professional norms and regulations.

General social morality in accounting the concrete embodiment of guide and restricting the accounting behavior, adjust the accounting personnel and society, accounting personnel and different interests and accounting personnel of the relationship between social norms. It through the accounting of all the areas of work and the whole process, reflected the social requirements and individual character development, the unity of the focus on the adjustment of interpersonal relationship, to whether reasonable, good and bad for the evaluation standard, and with social evaluation (honor) and personal assessment (conscience) for main limited means, is a kind of through the requirements of outside into the inner, namely the spiritual power function not mandatory norms.

1, the basic content of the accounting professional ethics

In 1996, the Treasury issued "basic accounting standard" chapter 2 second quarter, the accounting personnel professional moral made six principles regulation, based on my own personal understanding, the accounting professional ethics should include the following contents:

(1) love their work, be loyal to their duties

Accounting personnel should be fully aware of the accounting professional in the socialist construction is the important position and role. Accounting work not only for the enterprise internal management department, investors, creditors and government management departments to provide important accounting information, will shoulder to promote enterprise to reduce cost, improve their management and administration, carry business economic benefits task. Therefore, accounting personnel to correct professional requirements thought, clarifying the service purpose, set up to do a line, the single-minded line, loves a line of the good professional pride and responsibility, diligent, conscientious, hold your position, with a high degree of dedication to his own work.

(2) familiar with the laws and regulations, in accordance with the law

In market economy, the economic business any unit are directly or indirectly by relevant laws and regulations. Many of the national laws, regulations, especially the finance sector the implementation of laws, rules and regulations, all through the accounting work to reflect. Engaged in accounting work of the staff, in order to better perform accounting and supervision duty, the first to earnestly study and master financial laws, regulations and the uniform accounting system of the state, be in to deal with all the economic business according to law knowledge, known in chapter chapter, strictly in accordance with the guards his mouth, the seriousness of the maintenance rules, scientific and integrity, accounting personnel in the performance of duties, dare to and be good at perform various laws, rules, and resolutely according to state laws, rules, regulations strictly review the financial revenues and expenditures, and safeguarding the state and the interests of investors, not for the interests of individuals or small groups, forgery, engage in malpractice for selfish ends.

(3) seeking truth from facts, objective and fair

Seeking truth from facts, objective and fair is every accounting personnel should have professional quality. Accounting is an important part of the economic management, accounting information is not only the unit for management and business management basis, and it is also the national macro economy which the important basis of analysis and control. If the accounting data distortion, the accounting is meaningless, which not only affects to microcosmic management, but also affect the macro decision. Therefore, accounting personnel in handling accounting affairs, must be in the spirit of seeking truth from facts and objective attitude, complete and accurate, truly reflects the economic activity, not conceal distorted, and not fraudulent, and do not make false account really count, and the true account is false. Maintenance of accounting information authenticity, is the basic requirements of the accounting professional ethics.

(4) clean and male, unselfish

Clean and honest, and unselfish is an important feature of the accounting professional ethics, and the measure accounting personnel professional moral basic scale. Accounting work is the key of the distribution of interests, and only in accounting work insist the principle, unselfish with all my heart, for public, to deal with the interests of all parties. Accounting work every day to and "money" to "the thing" contact with, if not honest in performing their official duties quality and good professional ethics, it is possible to yield to the temptation of "money", also may become criminals. Therefore, the accountant must to be honest in performing official duties, unselfish as their behavior standard, dare to boycott expose all kinds of SunGongFeiSi bad behavior and unhealthy tendencies, bold safeguard national discipline and enterprise rules and regulations, do "portable riches, spotlessly clean".

(5) proficient in business, strives constantly for self-improvement

Accounting work is a professional, very technical jobs that require the accountant must have the necessary professional knowledge and professional skills. Accounting is a social science, its connotation is very rich, also a wide range of knowledge, and with the establishment of the socialist market economy, the further reform and opening, economic life puts forward many have never met the new issues, accounting are also facing many new task, accounting theory, accounting knowledge update at an unprecedented rate. Therefore, the accountant must in practice constantly learning, carefully studying business skills, proficient in modern science and technology, master accounting computerization management technology, in order to adapt to the needs of the development of accounting work.

(6) reform and innovation, do well the service

Accounting is the economic business units confirmed, measured, record and report, and through the accounting information provided in prediction and decision-making, implement supervision, aims to achieve the optimal economic benefit of a management activities. The accountant must change the past that simple chalk it up, do accounts, render an account of the traditional ideas, emancipate the mind, pioneering and innovative, bold reform, from the point of view of the accounting work, the input and output for feasibility, positive for leadership plan plan, participate in the forecast and decision making units, and use their knowledge of the accounting information and accounting methods, to improve the unit interior management, to improve the economic benefit service.

2, the role of the accounting professional ethics

The role of the accounting professional ethics, mainly in the following aspects:

(1) the accounting professional ethics of accounting of the legal system is an important supplement. Accounting legal system is the minimum requirement of the accounting professional ethics, the accounting professional ethics of accounting is an important complement to the legal standard, its effect is other accounting legal system can not substitute. For example, the accounting law of accounting personnel shall not only illegal behavior make provision, it is not right to how they love their work, improve skills, strengthen the service, put forward specific requirements, but if lack of accounting personnel of loving one's work passion and attitude, not the necessary professional skills and service consciousness, it is hard to ensure that the accounting information to achieve true and complete legal requirements. Obviously, this can be the accounting professional ethics has a very important part of the auxiliary and complementary role.

(2) the accounting professional ethics is standard accounting the basis of their behavior. Motivation is the forerunner of behavior, what kind of motivation is what behavior. Accounting behavior is by faith to control of the heart, the belief of good and evil will lead to the behavior of what is right and what is wrong. The accounting professional ethics of accounting the motives of corresponding requirements, such as honesty, objective and fair, guide, encouraged the, constraints, accounting personnel to set up correct concept of employment, follow the professional ethics requirements, so as to achieve the purpose of regulating the accounting behavior.

(3) the accounting professional ethics is to realize the important guarantee of the accounting objectives. From the accounting professional relations point, accounting goal is for the accounting professional relations in the various service object with useful accounting information. For the service object can provide relevant, reliable in the accounting information, depends on whether the accounting profession strictly perform their professional code of conduct. If the accounting profession intentionally or not intentionally provides not fully, not reliable accounting information, will be serious deviation from the accounting target, causing severe distortion of accounting information, make the service object made the mistake, and even cause the social and economic order chaos. Therefore, the accounting professional ethics binding the accounting personnel professional behavior, which is an important guarantee of accounting objectives.

(4) accounting professional ethics is accounting personnel to improve quality of the inner requirement. Social progress and development, the quality of the accounting profession to demand more and more. The accounting professional ethics is the important embodiment of accounting personnel quality. A high quality of accounting personnel shall do love their work, improve the professional competence, it is not only the main content of the accounting professional ethics, is also the accounting profession follow the reliable guarantee of the accounting professional ethics. Advocates of the accounting professional ethics, strengthen accounting professional ethics education, and combined with the accounting professional activities, and guide the accounting profession further strengthen self-discipline, improve the professional competence, and promoting the accounting profession overall quality rising.

Second, to analyze the current situation of the accounting professional ethics

1, accounting personnel professional morals the status quo

The accounting professional ethics as accounting information quality levels of a key factor, directly affect China's social and economic development and the social economic order of the healthy. In recent years across the world, big companies and groups appeared frequently accounting fraud cases. It can be found that, a lot of accounting fraud can reflect the accounting personnel professional ethics problems.

On October 10, 2005, tianjin card fraud research center is accused of involvement in the cash flow control writing fiction huge irregular profit and loss, October 19,, the company announcement to say to initiate an investigation commission has officially.

Tianjin in magnetic stripe on September 7, 2005 a statement: research and development base a phase of construction covers a total 512.34 acres, the total investment 1.03896 billion yuan; March 25, 2005, the company and signed the trade in total price of the source for 431972300 yuan of the equipment procurement contract ", on June 30, 2005, the company in advance to trade source $520 million purchase of raw material and equipment procurement of money. Worth only 430 million yuan, 520 million yuan in advance, and such large engineering equipment not public bidding, but commissioned a background unknown company operation, this only shows that the 520 million yuan is actually in the idling, also is the tianjin no real magnetic card and the ShouFangKuan received $520 million, and no real pay 520 million yuan of the equipment, but in the bank to make false with cash flow; In fact, 2003 annual back the 530 million yuan, and the affiliated party owed $630 million pay enterprise also suspect alleged money idling, to turn back to the huge impairment, if that's the case, then the 2003, 2004 huge irregular profit and loss are false.

Use of proceeds must be paid into the special account, do earmarking. Many listed companies in raising money when the funds required for the project of false information; To raise funds in name after hanging in the account, but had to turn a secret administrations; Or will change deposit pledge taking loan; Or any use of proceeds amount and use scope.

2, the reality of the accounting professional ethics problems harm

By tianjin accounting event should cause people card again thought the accounting professional ethics issues, the will to the country's social and economic life produce profound realistic hazards.

(1) disturbing the order of the market economy. Market economy is credit economy, no credit, the market economy cannot be sustained. In recent years, false account, virtual column assets the phenomenon such as rights are serious, and corruption, fraud appeared such as serious problem, this all for economic and social development of health caused the immeasurable loss.

(2) the influence of national macro economic decisions. The purpose of the accounting is real to reflect economic management state fair, and the national macro-control and rely on statements accounting results, think it reflects the management and asset presentation is reasonable, and a macro economic decisions. But, in the accounting personnel against professional ethics, under the condition of the credibility of the accounting conclusion threatened, and more about what the effectiveness of macroeconomic regulation?

(3) violations investors interests. Such hazards in the listed company is more obvious. The accounting professional ethics of the problem of accounting work will make the loss of independent and objective the principle of fairness. For enterprises and listed companies to provide false accounting report and capital verification report, so as to deceive investors, infringe upon their interests.

3, the accounting professional ethics construction problems

New China was founded, China's legal system and the accounting professional ethics construction has achieved remarkable results, and the accounting personnel to keep pace with The Times, development innovation, in the establishment of the socialist market economy and developing made outstanding achievements, promote the socialist market economic development. But, we is sure that the accounting professional ethics construction achievements, but also should not ignore the existing problems.

(1) the accounting professional morality light

In reality, some accounting personnel in the country, the society the public interest and the unit interest conflict, not able to uphold guidelines, even TongTong cheating, for illegal activities discipline advising and participate directly in the forge, alter the false accounting vouchers, account books, accounting statements.

(2) personal pursuit, friar preached

Some accounting personnel individualism, money worship, hedonism inflation, lost at the concept of legal system, the accounting professional moral decay, deliberately forged or altered, hide, destroys the accounting material, use their position and corruption, misappropriating public funds, who tested, on the illegal way of crime.

(3) against standards, to commit fraud

Some of the certified public accountant execute independent audit business, not strictly execute independent, objective and impartial professional ethics, issue the improper audit report, which objectively identification with the accounting do false behavior, ACTS as a unit of audit of the accounting information distortion umbrella. Some of the certified public accountant knowingly accounting statements have material misstatement and deliberately fraudulent behavior, but not specified, and to the false statement, untruthful audit report.

4, cause the cause of the accounting professional morals

(1) the social environment of accounting personnel professional moral influence

Along with the further progress on economic reform, the benefit relationship between the people and interpersonal social relations greatly complicated, so that many people in the material wealth of lose the direction, cause some corruption, abuse of power, bribery and so on behavior of the flood. The accounting personnel in financial power of key position, in some unhealthy negative environmental impact, its value idea inevitably affected.

(2) regulations lag internal control system is not sound

Accounting system is some terms related to accounting personnel professional moral requirement, lack of system comprehensive professional moral standard to guide and constraints of accounting personnel professional behavior, and it is hard to prevent formation accounting fraud of self-discipline mechanism; And some financial department internal duties unit is not clear, internal control system is not implemented, the supervision and inspection of the poor, have not followed the chapter, and followed the lax chapter, heavy check light place, can't realize effective mutual contain and restriction, make supervision and restriction weakening.

(3) working status "obey orders" role

Accounting personnel unit chief of the position of dependency, bring their professional moral behavior of the dependency. The accounting personnel in the unit of the person in charge of the work is leadership, management, unit chief has full YongRenQuan, accounting personnel only through the unit to mount guard appointed. Because of this the dependency often make accounting personnel hard to adjust our position, in interests and the interests of the whole unit of conflict, accounting personnel in dilemma. In the work, accountants often will meet with the leadership of the financial policy intentions regulations and standards, system, provisions of the conflict, sometimes, the accountant is put forward reasonable Suggestions, but unit the leadership is still sticking to its practices, which eventually led to the disorder of accounting behavior.

Three, strengthen accounting professional ethics construction

1, strengthen accounting professional ethics construction necessity

Article 39 the of the accounting law of the specified "accounting personnel shall abide by professional ethics and improve their professional qualities" in the socialist market economy condition, strengthen accounting professional ethics construction personnel, for better services in the market economic system construction, improve the quality of accounting job and accounting personnel's overall quality has important significance.

(1) strengthen the accounting professional ethics construction is to establish the system of socialism market economy needs

The establishment of a socialist market economic system core task has three: a legal system is to establish a strict and the fair competition of the market system; 2 it is to build a strong macroeconomic regulation and control system; Three is to establish a modern enterprise system. The three are inseparable from accounting work, the accounting information and accounting management. But from the accounting work realities, accounting false phenomenon in some areas, some link is very common, severe distortion of accounting information. Caused by this situation reason is various, but accounting personnel professional moral low water back is a important factor, will make accounting work better for the construction of socialist market economy of services, must grasp the accounting professional ethics construction, improve accounting work value ".

(2) strengthening the accounting professional ethics construction is to improve the quality of accounting job and accounting team overall quality needs

Accounting work of economic management is an important component of the accounting information is the enterprise management decision, national macroeconomic regulation in the important, but accounting information is provided by the accounting personnel to complete, so the accounting personnel's service quality and professional ethics of level, particularly the latter plays a significant role. In real life, laws, rules and regulations, it is difficult to fully guarantee and meet some interests and requirements, and regulations often lag in reality. Therefore, to improve the quality of accounting job, improve the overall quality of the contingent of accounting, moral factors is very important, the accounting personnel must set up the good professional morality, and be a having both ability and political integrity, and the finance manager.

2, strengthen accounting professional ethics construction proposal

Promote the standardization of the accounting professional ethics, make effective, feasible, the perfection of accounting professional ethics. Accounting laws and regulations of the accounting professional ethics constraints are the minimum standards, accounting is a certain legal system as the basis for the work of the security of the power and exercise. Local government behavior standard, and achieved the separation, optimize accounting from political environment. Do the accounting professional ethics of the evaluation work, establish a self-regulatory organization of the industry. Begin regular accounting moral evaluation activities and promote good accounting moral concept and accounting the formation and development of moral behavior. To construct a cover all of the accountants belong to accounting personnel their organization and so can have special agencies to accounting personnel daily activities for the management, and can making detailed regulations to violate ethical accounting personnel to implement penalties, severe cases of qualified their accountant's practice qualification, etc. Pay attention to the accounting professional ethics education, the accounting professional ethics principle and regulating the accounting personnel in into the moral quality, improve accountant professional moral level, and take typical demonstration and positive organization the method of combining the accounting field with advanced model character touchable mutual-help deeds as teaching material, make the accounting personnel get deep enlightenment and education.

Four, the current university students the accounting professional ethics construction problems and countermeasures

The accounting professional ethics in the accounting profession as the social and moral in a country's social atmosphere, involves a fundamental professional ecological environment problems. The United States in its 12 professor larsson edition of the principles of accounting, especially with "morality is the most basic accounting principle" as the prologue, special sessions of the accounting professional ethics problems. Accounting fraud will deny accounting the value of existence, the real key is produced accounting information of the accounting professional ethics. The accounting professional technical construction and the accounting professional ethics construction, both hands to catch, both hands to hard. The accounting professional ethics construction from enlightenment to grab, grabbed from students at school.

1, the current college accounting professional ethics construction erroneous zone

The cultivation of the accounting professional ethics from learning accounting started to grab, universities, it is to instill in college students of the accounting professional ethics, the correct understanding professional ethics, vocational moral consciousness, initially have accounting professional moral quality, to become a qualified accountants lay moral base. But, as our country is in an accounting system to establish and perfect the period of accounting system construction and very seriously, though each college accounting professionals all the open, but it is to attach great importance to the construction of the discipline of accounting professional skills of the students and training the students to the cultivation of the accounting professional ethics apparently not enough attention, think of the accounting professional ethics problems in the school is not important, or think it is the student or the things after graduation, and ignore the education and simply focus on the accounting professional knowledge education. American accounting association (AAA) think "accounting education not only teach the necessary skills and knowledge, and to instill moral standards and professional spirit", Japan in the moral education in promoting "good deed in a day", "gratitude psychological", "the soul into the post" education, obtain good effect. Accounting and accounting professional ethics should complement each other, simple accounting professional education and neglected the grasp of the accounting professional ethics education cannot have to promote each other and develop high quality qualified the purpose of accounting personnel.

At present, our country college students in the accounting professional ethics education the existing problems of is:

In professional education, basically only has professional skills classes, and accounting exam to society as a guide, and almost no practice, practice, only simulation, no will of the accounting professional ethics as a required course setting, so that the students only pursue practical and self professional value; In the student management, no students activities and the professional quality of the training combined, so that students in these activities can feel the atmosphere of professional professional touch, and the promotion of professional knowledge, and in these "touch" to appreciate the true meaning of accounting, which helps to form the correct professional knowledge, sets up the correct professional thinking, and to lay a solid foundation to society.

2, create accounting culture atmosphere, in environment edification and training of college students in the accounting professional ethics

Accounting professional college students in school is the future accounting work force of talents, which play a good professional basis, and shape good accounting professional ethics, is the new period for the qualified accounting major university graduates of the request. The cultivation of the accounting professional ethics, not only by setting up accounting professional ethics course way, boring sermons up less than due effect, strict rules and punishment and far more moral. Subtle, moistens everything silently to get the results of the solid. In the school enlightenment type of cultivation of professional ethics of, have to create the accounting culture atmosphere, carry on the various guide, lets the student in approximate environment appreciate the true meaning of accounting, and in the feeling of consciousness, in touch in training, improve in touch, become both accounting professional skills, and has high quality of accounting professional accounting new college graduates.

(1) with the teacher's professional personality to inspire the students, so that the students accumulate gradually accounting culture. Accounting professional skills are important, but the accounting culture but radical, it to students is the effect of long-term, need to gradually accumulate, need through the professional knowledge and skills of the accounting culture outside the edification of the infection and to form. The teacher in the classroom is not only a professor professional knowledge and skill process, is actually use their own professional personality to infection students, guide and motivate the students love the professional and accumulates the process of accounting culture. Interest is the best teacher, facing the door a boring subject accounting, of the classroom teaching of a very important aspect is to stimulate students' interest in learning, empty sermons often listen to the tasteless, need the teacher to their own rich, deep professional knowledge and the technique of expression of the ease in class students infection, make the students learn knowledge while, produce a kind of strong love for accounting professional desire, to accounting to produce a sacredness, would like to for its efforts to, are willing to pay for it. Dedication and love is connected. Therefore, professional teachers need to improve their own professional level, make an example for students. In addition to the main place outside the classroom, in order to stimulate the students' love accounting professional passion, still can hold some academic masters of the experts and the lecture, the current accounting work, the hot and difficult points and explain, enables the student to feel the pulse of The Times of accounting, keep up with The Times of the viewer.

(2) in the accounting simulation in the link into professional ethics contents to make students close feeling of the accounting professional ethics. Accounting simulation should not just be accounting skills drills, should make it more simulation sex, be accounting comprehensive ability and the training of the accounting professional ethics is an important way and the place. To improve the traditional pure homework type simulation, the design of the market environment accounting simulation environment, the accounting simulation based on the enterprise not only, still faces more main body, and more complex social relationship between external environment, by the students themselves choice accounting policy, accounting method, both must abide by the relevant state laws and regulations, the financial and accounting system, also trying to realize the goal of enterprise accounting, to strengthen enterprise management, the maintenance of market order purpose. In the simulation of the simulation environment, training not only the students' independent accounting treatment of ability, improve the interesting, and cultivate the students' comprehensive ability of accounting, so that students in a market environment to feel the importance of the accounting professional ethics, feel the interests and moral conflict test. So, with one action is gotten more, also greatly improve and enrich the accounting simulation class action.

(3) to strengthen and improve the student management work, in the students' extracurricular activities create accounting atmosphere, to guide the students in all kinds of activities that can be as accounting people appearance, reflect the characteristics of accounting people. The basic characteristics of accounting people including efficiency and benefit of the thought of Numbers, sensitive, earnest, careful, seeking truth from facts, etc. The student's extracurricular activity is a lot of, through to the work of the students is responsible for the professional guidance, make the student's extracurricular activities closely as far as possible to professional, reflect the professional characteristics, so as to develop the students' activities, and to exercise the students' professional quality, and to make them look and act to professional eye and professional thinking, reflect peculiar accounting of the way and method. So, the characteristics of accounting people will gradually become habit of the students. Professional skills and professional quality, habit will undoubtedly become accounting graduates the market only without professional skills and strong quality to competitors.

College students to the cultivation of the accounting professional ethics is not by interpretation of the formation and sermons, need each link with subtle as a whole. We should change our ideas, become the accounting professional knowledge and skills training for the accounting personnel training, only professional knowledge and the skill is not enough, want to develop the students' professional comprehensive quality, and the actual work standards. Can see, having both ability and political integrity of accounting personnel training mode will be in future to the fierce competition in the college's accounting personnel appeared to its powerful advantage.

In short, the accountant is engaged in the accounting records and financial management, provide economic information of special industries, is broad and profound, and engaged in accountant occupational moral quality of people, certainly will directly influence the accounting function of the play, influence the decision information users, which affect the whole social economic, political and moral. Therefore, strengthen accounting professional ethics construction personnel, and has very important and realistic significance.