ProfessionalEthicsofAccounting

1ProfessionalEthicsofAccountingBriefsummaryofindustrypersonnelcurrentlyengagedintheworkofaccountingproblems,analyzetheircausesandproposesolutions,thatstrengthentheaccountingstaffofprofessionalethicsprovideareference.Keywordsaccounting;professionalethics;problems;reason;solutionWiththegrowingtrendofeconomicglobalizationinavarietyofnewrules,enterprisesandfinancialmanagementlawsandregulationsandeconomicenvironmenthaschangedgreatly,butmanyofthecorporateaccountingstaffwasnotsuitedtochangingsituations,thebusinesslevelstillintheoriginalbasisofthecurrentnewaccountingsystem,thenewfinancialmanagementrulesdonotunderstand,arenotfamiliarwith,incompleteunderstanding,understandingisnottransparent,notpayattentiontoprofessionaltrainingandlearningtoignorethesummaryandtheaccumulationofprofessionalexperience,lackofcommunicationabilitytowork,oftenresultinginviolationsandillegal[1].Therefore,afullaccountingstafftoimproveprofessionalknowledge,has2becomeimperative.1workintheaccountingindustrypersonnelproblems1.1TheweaklegalconsciousnessAccountingindustrypersonnelengagedinlaw-abidingconsciousness,seriousharmtothefairnessofaccounting.Therealityofaccountingoperations,manyaccountantsarenotfamiliarwiththeregulationswithoutattentiontoaccordingtolaw,orisfamiliarwiththerulesandnottogoornotaccordingtolaw,illegaloperations,sothattheaccountinginformationisnotaccurate,notlegal.1.2TheweakawarenessofworkAconsiderablenumberofaccountingpersonnel,especiallysomeorgansandinstitutionsofaccountingpractitioners,goodpay,jobstress,akindofmoreorless,resultinginalotofaccountantsareoftensatisfiedwiththestatusquo,inertia,lackofmotivation.1.3Thelackofrealistic,objectiveandfairattitudeIndealingwithaccountingfortheotherssooften,notfairandequitabletreatmentofinterestsoftheparties,oftenattheexpenseofnationalinterestsandlocalinterestsforthe3collectiveandindividualinterests.2causeoftheproblem2.1ValueofideologyandmoralimpactofenvironmentaldegradationWiththedeepeningofChina’sreformandopening-uppolicy,people’svalues,ideologyhaschanged,andthemoralsbehindtheconstructionofalotofpeopletendtomoneyworshipandhedonism.Enterprisesinordertomaximizeprofit,taxevasionandlargereasonablefalseaccount.retreatofcorporateculture,ideologyandmoralvalueofenvironmentaldegradationcausedbyaccountingpractitionersgradualtransformationofprofessionalethics[2].2.2ThepeopleresponsibleforthebadmoralinfluenceInpractice,theaccountingstaffentirelyresponsiblepersonsundertheleadershipandmanagement,theresponsiblepersonshavefulluseofhumanrightsunitoftheinternalaccountingstaffisemployed,employedgeneralpractitioners,oftenbecauseofthisfromthepropertydifficultfortheaccountingpositionitselfintheflatandnationalinterestsconflict,theaccountingstaffareofteninadilemma.42.3resistunhealthypracticesofconsciousnesslessSomeaccountantsviolatedaccountingrulesonthephenomenonofturningablindeyeforfearofbeingpersecutedagainst,orforthebenefitoftheindustry,“ideas”involvedinillegalactivities.Whendealingwithaccountingmattersofprinciple,inconjunctionwithunitleadershipwhendoctorsdisagree,mostaccountantswillchooseintentbyleaders,tofindwaystocoveruptheproblem.3tocreateagoodatmosphereinthewayofaccountingethics3.1increasethepublicityofprofessionalethicsEnterprisesshouldfullyunderstandtheimportanceofprofessionalethicsofaccounting,thefulluseofthenetwork,media,newspapers,blackboardnewspaperandotherpublicitychannels,thedevelopmentofrelevanteducationalprograms,andactivelypromoteideologyandcultureplayintheprofessionalethicsoftheroleofaccountinginthepublicitycaughtprofessionalethics,formsandotherimportantlinks,increasepublicityofprofessionalethics,promotetheaccountingindustry,integrity,uprightnessofprofessionalethics,andplayanactivepublicopinion,theroleoftheaudit,anatomicaltypicalcases,raiseemployeeswiththe5lossofAccountingEthicstounderstandtheconsequencesanddangers,andcreateafavorableatmosphereforAccountingEthics.Linkstofreepaperdownload[3].Accountantstherealityoftheunitsshouldactivelysupporttheimplementationofaccountingethicseducation,continuingeducationforaccountingpersonneltofacilitatetheaccountingprofessionalethicsastheaccountingoneofthekeyelementsofpre-jobtraining,makingtheaccountingstaffarefullyfamiliarwithandmastertheaccountingprofessionalstandards,trainingofaccountingthespiritofprofessionalethics.3.3Strengthenaccountingpositions,standardizebasicaccountingworkEnterprisesshouldstrivetostrengthentheconstructionandinternalmanagementaccountingpositions,6clearresponsibilitiesofaccountingpersonnel,theestablishmentofthefinancialsectorresponsibilityforsecurityobjectmanagementsystemandaccountingstaffpositionsaccountability,sothataccountabilityandseparatedfromeachother,constraintsandmutualsupervision;stren