Kneeling, which god can help to get an accounting thesis! Dissertation topic: the construction of accounting ethics. Word count 5000-8000

First, China's accounting professional ethics of the current situation analysis

1. China's accounting professional ethics of the current situation:

(1) Accounting professional ethics norms are not complete enough. The degree of completeness of the accounting professional ethics code refers to the degree of perfection of the mechanism for forming and maintaining the professional ethical standards of accountants. Elements of this mechanism include accounting ethics standards, education and so on. From the current situation in China, China only has the "basic code of professional ethics of China's certified public accountants" applicable to certified public accountants, but there is no specific code of professional ethics applicable to other accountants.

(2) Accounting personnel's awareness of professional ethics is weak. In practice, many accountants have a weak sense of professional ethics, in the country, the public interest and the interests of the unit conflict, often can not adhere to the principle, and even collaborate in cheating, for illegal and disciplinary activities to plan, and directly involved in the forgery, alteration of false accounting vouchers, accounting books, accounting statements.

(3) some accountants for personal gain, the supervision of theft, accounting professional ethics. In front of the actual social reality of the polarization of the rich and the poor, some accountants individualism, gold-digging hedonism expansion, the loss of the minimum concept of the rule of law, accounting ethics, intentional forgery, alteration and concealment, destruction of accounting information, the use of their positions, embezzlement, misappropriation of public funds, and to test the law.

(4) CPAs violate the code of ethics, falsification. Part of the certified public accountants in the implementation of independent auditing business, did not strictly implement the independence, objectivity and impartiality of the professional code of ethics, the issuance of inappropriate audit reports objectively agree with the accounting fraud, act as an umbrella for the audited unit of accounting information distortion.

2. Analysis of the reasons for the lack of accounting ethics:

(1) the impact of the social environment on accounting ethics. First of all, by the influence of social bad atmosphere. China is currently in a period of social transformation, the market economy in the creation of unprecedented huge material wealth, improve social productivity and people's living standards at the same time is also being strongly impacted, changing a series of traditional features of Chinese society, our morality has put forward a serious challenge.

Secondly, the lack of a sound legal environment in China. Accounting ethics is to rely on the self-awareness of accounting practitioners to implement voluntarily, and rely on social opinion and conscience to realize, basically non-compulsory, so its implementation is poor.

(2) The needs of accounting profession seriously affect the accounting ethics. China's current accounting personnel management system has led to accounting personnel into a "prisoner's dilemma". Accounting personnel are employees within the enterprise, its food, clothing, housing and transportation, rewards, punishments and promotions are dependent on the unit. Accounting staff in the enterprise has a natural subordination, this subordination also leads directly to the subordination of accounting ethics, in other words, the moral standard of the person in charge of the enterprise will have a direct impact on the moral conduct of accounting staff.

(3) Accounting ethics education lags behind. Accounting ethics and the lack of accounting ethics education has a direct relationship. People's moral concepts are not innate, professional moral quality will not be formed spontaneously. Noble professional moral quality is by the students in the school period of professional moral education and employees in the system of moral education and personal in the long-term practice of professional life in the conscious cultivation of the gradual cultivation. It can be said that accounting ethics education is the starting point for the cultivation of professional ethics of accounting personnel, is an important way for the development and continuation of accounting ethics, and is extremely important for the cultivation of perfect personality and correct values of accounting personnel.

(4) The construction of accounting ethics system is backward. Accounting professional ethics system lags far behind the requirements of economic development, accounting practitioners of the existing professional ethical norms at a loss, contributing to the accounting counterfeiter's mentality, but also make the capital market violations of professional ethics of accounting events emerge one after another, as mentioned above, China's accounting ethics construction has made certain achievements, but from a general point of view, in the real sense of the accounting professional ethics system Has not been fully established, China's current provisions on the content of accounting ethics, scattered in the "Accounting Law", "Accounting Standards", "China's basic code of professional ethics of certified public accountants" and other laws and regulations.

Two, improve China's accounting ethics concept

1. Strengthen the theoretical study of accounting ethics. Reference to the introduction of foreign advanced norms, China's theoretical research on accounting ethics started late, and did not form a complete system, is in the exploration stage, drawing on the experience of other countries, can make China's theoretical research in accounting has a certain height, which can play a multiplier effect.

2. Improve the accounting environment.

(1) improve the evaluation of accounting ethics and rewards and punishment mechanism, change the supervision mechanism to increase the national supervision, the industry self-discipline and self-discipline. Gradually establish and improve the accounting credit evaluation system including enterprises, persons in charge, accounting personnel, certified public accountants, accounting firms, through the formulation of accounting credit evaluation rules, coordination of taxation, auditing and other departments to collect and organize accounting credit information, the establishment of accounting credit files, and strengthen the credit track tracking. Strict division of labor within the enterprise should be carried out to establish an effective internal audit system, that is, the handling of economic operations and accounting matters should be strictly divided, mutual constraints, mutual supervision, and regular internal audits. Perfect internal control system, can avoid and eliminate some management loopholes, the formation of the relevant departments and personnel of the mutual constraints, in addition to the design of the authorization approval system should be given to the accounting staff a certain degree of independent judgment. As far as the external accounting supervision system of enterprises is concerned, it should combine the industry self-regulation and government supervision. Improve and perfect the industry self-regulation as the core of the social supervision system, and in this way to constrain and supervise the accounting professional judgment of enterprises, give full play to the role of social supervision of certified public accountants, in order to ensure the truthfulness and reliability of accounting information. Strengthening the government's external supervision, that is, by the state finance, audit, securities supervision and other departments to strengthen the financial inspection and audit of enterprises in accordance with the law, especially to strengthen the supervision and inspection of the quality of the implementation of the standards and systems, in order to constrain the behavior of professional judgment of the enterprise accounting, and enhance the objectivity and fairness of the accounting information.

(2) Improve the legal system, increase law enforcement efforts to protect the rights of accountants. Sound legal system is to stop and prevent accounting personnel to take advantage of the selectivity of accounting policy and accounting profession, the subjective intention to create false accounting information to ensure. In the construction of the legal system, not only should we improve the legislation and formulate regulations on the management of the quality of accounting information, but we should also stipulate clear and specific penalties for violations of the law, and urge accountants to make choices, judgments, and estimations within the scope permitted by the standards, systems, and relevant laws and regulations. For falsehoods and repeated violations of financial discipline in the name of professional judgment, they must be corrected or dealt with in a timely manner, and if the circumstances are serious, they should be subject to economic sanctions, administrative penalties (including the implementation of the withdrawal mechanism), and even be held criminally liable. China has promulgated a new "Accounting Law", should be introduced as soon as possible "Accounting Law" implementing regulations to improve the operability of the "Accounting Law"; increase the laws and regulations of the penalties, compensation and implementation of efforts to violations of law and discipline of the enterprise and its associated responsible person to be exposed; at the same time, but also to strengthen some of the relevant supporting laws and the implementation of relevant laws and regulations, speed up the pace of the construction of the legal system of accounting, so that the accounting supervision to be truly legally enforceable. Severe sanctions, the establishment of accounting violations of the constraints of the mechanism. To use legal, administrative, market, economic and other means to regulate and restrain the behavior of the main body of accounting, and promote the construction of financial accounting integrity system. The financial sector in the "Accounting Law" within the terms of reference, to increase the head of the unit, accounting supervisors and directly responsible for the investigation and punishment, will deal with the matter and deal with the combination of people, change the past violations of the department of the matter is not to the person, repeated offenses, repeated violations of the situation.

(3) improve the modern enterprise system, improve the accounting management system, accelerate the internationalization of accounting standards. China's enterprise reform has not touched the fundamental shortcomings of the traditional system, only in the surface to take some measures, the traditional framework of the enterprise management system has not been fundamentally broken, the enterprise is still the government's "son", and the enterprise in order to seek the performance of the accounting staff at all costs to exert pressure on the accounting staff, accounting staff is still dependent on the enterprise, their work is not only subject to the main leadership constraints, but also by the unit Their work is not only subject to the constraints of the main leaders of the organization, but also subject to the constraints of the supervisors and personnel of other departments. Only by establishing and perfecting the modern enterprise system, making the enterprise really become a legal entity with clear property rights, clear rights and responsibilities, separation of government and enterprise, scientific management, self-management, self-supporting, self-development, self-restraint, and the main body of market competition, can we make the enterprise consciously abide by the laws of the economy, set up and improve the unified accounting system to meet the needs of diversified business operations; clarify the law enforcement duties and powers of accounting supervision and auditing supervision to implement clear and precise accounting rules, and to ensure that the accounting staff is not subject to the pressure of the accounting staff. The authority of accounting supervision and auditing supervision, in order to implement a clear and explicit supervision function, prompting accountants to comply with and improve their own cultivation and morality.

3. Strengthen the education of professional ethics of accounting personnel.

(1) Change the mode of education of accounting profession. The school classroom is not only to teach students professional knowledge of the temple, but also to teach students how to be a man of the sanctuary, and most of the schools in our country focus on the teaching of professional skills, ignoring the professional ethics education. Accounting professional education should be specialized in the academic education of "accounting ethics" courses. Through the education in the school stage, to instill in students the main content of accounting ethics, in the beginning of the teaching of accounting professional knowledge to students on the introduction of accounting ethics education, so that students from the beginning to establish the concept of accounting ethics.

(2) Improve the follow-up education system for accounting personnel. At present, the knowledge structure of China's accounting practitioners is still relatively old, against the end, it is difficult to meet the requirements of the rapid development of the market economy after accession to the WTO. The Ministry of Finance issued the Interim Provisions on Continuing Education for Accounting Personnel in January 1998, which required the implementation of a nationwide trial system of continuing education for accounting personnel from July 1 of that year. According to the regulations, China's accounting continuing education work to implement unified planning, hierarchical management, in accordance with the principle of territoriality, by all levels of financial departments responsible for the implementation. Effectively improve the implementation of the system, implementation, so that it gradually standardized, regular, institutionalized.

(3) vigorously strengthen the professional ethics education. Improve the quality of professional ethics of certified public accountants and registered asset appraisers, education is the foundation. Professional ethics is a code of conduct that all practitioners must follow in their practice. With the development of modern society and the enhancement of the degree of specialization, the market competition between the profession and the profession is becoming more and more intense, and the whole society has higher and higher requirements for the practitioners' professional concepts, professional attitudes, professional skills, professional discipline and professional style. Therefore, in the whole industry to focus on professional ethics as the core content of the integrity of education, to make "honesty and trustworthiness" and "independent, objective and impartial" professional ethics become the conscious action of every practitioner.

(4) Combine the construction of accounting ethics with the management of accounting practitioners. Further improve the qualification of accounting practitioners access, assessment, rewards and punishments, training, exit and other methods to improve the accounting ethics into the accounting qualification examination, while combining the accounting qualification licensing, registration and other work, the study of the establishment and implementation of the integrity of the accounting personnel file management system, the development of the accounting personnel professional ethics norms system, to promote and improve the standardization of professional ethics in accounting, the rule of law

4. Accounting practitioners to strengthen their own cultivation, improve self-discipline.

With the development of the market economy and economic globalization process accelerated, the accounting staff should have the professional skills requirements are also higher and higher, accounting practitioners want to survive and develop should continue to learn, so that their knowledge is constantly updated. To comply with the professional ethics of accounting personnel, familiarize themselves with the relevant laws and regulations, but also need to continue to learn, in order to improve the accounting skills and professional competence. In addition, accountants should also control their own thinking and behavior, and constantly improve self-discipline. Accounting ethics in the period of self-discipline is a kind of professional ethics centered on accounting professional conscience. Accounting ethics self-regulatory mechanism of the regulatory function, often not by resorting to the state machinery and punitive means (although sometimes necessary), but mainly resort to public opinion praise and criticism, communication and guidance, education and sensitization, especially focusing on arousing people's professional sense of shame, and cultivate people's professional morality, sense of responsibility and the ability to judge the good and the bad, and its regulatory approach is mainly through the moral force to sensitize, to educate. Accounting personnel consciously, self-disciplined behavior formed by the binding force of social accounting ethics and supervision is the law of the market and the law of the law can not be replaced, its role is incalculable. At present, the professional moral status of Chinese accountants is far from the second stage, i.e., the self-discipline, therefore, reorganizing the accounting ethics and improving the self-discipline of the accountants will become a very urgent strategic task for the accounting profession in China, and it is also the top priority that every accounting practitioner should face squarely.

Abstract: As we all know, it is easy to destroy morality and difficult to establish morality, the establishment of a code of ethics for accounting personnel with which it is appropriate, which is not only the implementation of the "People's Republic of China **** and the State Accounting Law", the objective requirements of the rectification of the economic order, but also China's accession to the WTO to further develop the socialist market economy of the inevitable requirements, and also from the source to control the corruption of the effective measures.

Professional accounting ethics is closely linked with the professional activities of accountants, with their own professional characteristics of the moral code and the sum of the code of conduct. Is the general social morality in the professional life of accountants in the special requirements, with obvious industry characteristics, is the practice of accounting work with the overall significance of the basic moral relationship between the generalization and reflection. As we all know, it is easy to destroy virtue and difficult to establish virtue, with the establishment of the socialist market economic system, objectively require the establishment of a professional code of ethics for accounting personnel to make it become a code of conduct and self-discipline standards that must be conscientiously abide by the accounting personnel of all walks of life, which is not only the implementation of the "People's Republic of China *** and the State Accounting Act", rectify the objective requirements of the economic order, but also our country's accession to the WTO to further develop the socialist market economy, the inevitable requirements of the WTO, the development of a socialist market economy. The inevitable requirements of the development of the socialist market economy, but also from the source of effective measures to combat corruption.

I. The Necessity of Strengthening the Construction of Accounting Ethics

1. Strengthening the Construction of Accounting Ethics is the need to establish a socialist market economic system

The core task of establishing a socialist market economic system is threefold: one is to establish a legal system with strict and fair competition in the market; the second is to set up a strong macroeconomic control system; and the third is to establish a modern enterprise system. The third is to establish a modern enterprise system. These three articles are inseparable from accounting work, accounting information and accounting management. However, from the actual situation of accounting work, accounting fraud in some areas, some links are very common, accounting information is seriously distorted. The reasons for this situation are manifold, but the low level of professional ethics of accounting personnel is an important factor.

2. Strengthening the construction of accounting ethics is to improve the quality of accounting work and the overall quality of the accounting team

Accounting is an important part of the economic management work, accounting information is an important basis for business decision-making, the state's macro-control. To improve the quality of accounting work, improve the overall quality of the accounting team, to ensure the authenticity and accuracy of accounting information, accountants must establish a good professional ethics, to do both moral and financial managers and administrators

to achieve the "honesty as the basis for the integrity of the gold, adherence to the guidelines, do not do false accounts. No social system can tolerate false accounting information, and no economic entity will allow accountants to privately provide the outside world or divulge the unit's commercial secrets, accountants in the professional activities of honesty, objectivity and fairness is the general requirements of the accounting profession.

Second, the connotation of accounting ethics

Accounting ethics is the accounting staff in the social and economic life of the accounting behavior of the ethical requirements, accounting staff in the performance of their duties in the activities of the moral qualities that should be possessed, but also to adjust the accounting staff and the state, the social relations between different interest groups or accountants and each other, as well as the sum of the social moral norms. Its main contents are as follows:

1, love and dedication

Love and dedication is to require accountants to fully understand the status and role of their work in the process of economic and social development, cherish their jobs, and their practical actions to do their job, meticulous, conscientious, and strive to be a master of accounting work; at the same time, accountants are required to work Consciously and actively fulfill their duties, with a positive, healthy, realistic and efficient attitude towards accounting work, to be conscientious and responsible, conscientious and conscientious.

2, integrity and self-discipline

Corruption and self-discipline is the basic quality of accounting personnel, including integrity and self-discipline in two aspects. Integrity is the basic principle of accounting ethics, its general meaning is to be clean, to work for the public, to do "always walk by the river, is not wet shoes"; strict self-discipline is a higher level of accounting ethics, is the highest stage of accounting ethics, the highest level, is the highest goal of the construction of accounting ethics, is the highest goal of the accounting personnel Relying on the inner sense of morality and professional conscience to realize the pursuit of self-improvement in accounting ethics, is a voluntary, conscious and spontaneous realm.

3, objectivity and fairness

Objectivity and fairness is the soul of accounting ethics. The so-called objective, refers to the accounting staff in dealing with accounting matters, must be based on the actual occurrence of transactions or events, faithfully reflecting the financial situation of the unit, not mixed with the will of the individual supervisor, not for the unit leader's opinion of the sway; the so-called impartiality, refers to the accounting staff should have the quality of integrity and honesty, unbiased treatment of all parties with an interest in doing a bowl of water to achieve the same level. Objective impartiality is the specific embodiment of the will of the accounting profession. The essence of justice is reflected in the reasonableness of some special accounting matters must adhere to the principle of fairness and reasonableness, which is not only the requirements of the code of professional ethics, but also the embodiment of the personal character of the accounting staff. To achieve objectivity and fairness, it is necessary to maintain the independence of the accounting profession, but also to maintain the fairness of the practice of mind.

4, keep secrets

Keeping secrets is the basic requirement of the accounting code of ethics. Keeping secrets means that accountants should keep the unit's commercial secrets, shall not be practicing in the process of obtaining information for their own use, and shall not be divulged for personal gain, they know the internal information or the situation to keep their mouths shut, as far as possible to do not know what should not be asked, should not be said not to say what should not be done not to do, not to be tempted to do anything. Stick to the principle, abide by the discipline, in any case can not leak the unit's secrets, and resolutely safeguard the interests of the unit.

5, honesty and trustworthiness

Honesty and trustworthiness are the basic moral qualities of accountants. Accounting staff can not do honest and trustworthy will lead to

distorted accounting information, distorted accounting information is the key to the quality of accounting work, not only will mislead investors and creditors, so that their decision-making errors, but also lead to a large amount of state-owned assets and financial revenue loss, disturbing the national economy macro-control and the order of the market economy

. In order to control the problem of accounting information distortion, improve the quality of accounting work, and effectively curb its social harm, it is crucial to strengthen the honesty and trustworthiness of accounting staff.

6, abide by the law and discipline

"There are no rules, not round", accounting rules are accounting staff engaged in accounting work to comply with the code of conduct or specific requirements, including a series of accounting laws, regulations and government regulations. Compliance with the law is the top priority in the accounting code of ethics. Accounting work involves all aspects of social and economic life, for this reason, must be accounting laws, rules and regulations as a guideline to correctly deal with the country, the collective and individual interests of the relationship between the three, the legality of the financial income and expenditure, the rationality of the pass, according to the law of financial management; must have a high degree of political responsibility, and always keep a clear head, not to help the abuse, nor to supervise the theft, so as to achieve in the tide and not fall. Compliance with law and discipline must do a good job in two areas: one is to adhere to the law of financial management, the overall interests of the country in the first place, and correctly deal with the relationship between the country, the unit and the interests of individuals; the second is to use the law to safeguard their legitimate rights

, adhere to the principle of law, and do not move for money

, to do "not but the top, not but the situation, not but the money, and only the law. Only the law". Accounting personnel in the performance of their duties, we must be bold and good at the implementation of a variety of laws and regulations, and resolutely in accordance with national laws and regulations to strictly review the financial income and expenditure, to safeguard the interests of the state and investors, and must not be for personal or small-group interests, falsehoods and malpractices.

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