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Accounting Professional Ethics of the environment


Ming society recognized the value accounting, which is a manifestation of the principle of distribution according to work. 4. Social supervision environment. Accounting practices related to the interests of different groups. Its work should also be placed under the supervision of the community. As the special nature of accounting work. Such monitoring should be carried out in two ways; first internal oversight, including internal audit, enterprise workers and the evaluation of functional departments, business executives judgments and awards; Second, the supervision outside the enterprise, including the review of certified public accountants, higher authorities and the tax department review and so on. In these reviews. Higher authorities, tax department inspection is especially important with the opinions issued by their unit leadership is on the deterrent effect. Sungongfeisi those powers must be used, including embezzlement, bribery,[link widoczny dla zalogowanych], loan accounts, create false accounts expose the people and things, so to castigate and blame of public opinion, a serious team of accounting staff should be dismissed because they violated a serious accounting ethical standards, not qualified as an accountant. Social environment does not form part of the four ethical standards of the areas of accounting, but they are to establish and perfect the necessary conditions for the accounting professional ethics, professional ethics should not be isolated accounting, but should be the cause of the development of accounting as a starting point, the occupation ethics, accounting standards and accounting principles as a whole building. Second,[link widoczny dla zalogowanych], building an internal factors. Internal control system. June 22, 2001, the Ministry of Finance Finance [2001] No. 41 document issued implementation, strengthening internal oversight units, rectify and standardize the economic order has played an important role in promoting. However, due to different accounting of the main face of society there are different points of interest, such as: the private sector may be more focused on the reasonable tax avoidance, in order to increase the practical interests of the owner; listed company is more focused on earnings per share, in order to achieve the purpose of refinancing ; state-owned large enterprises focus more on profit targets, in order to achieve the purpose of setting goals to complete a higher level. General accounting personnel in the unit with other general managers and employees than in units of no particular economic interests of individuals, why the false accounting personnel, in violation of accountancy professional ethics or even illegal? More out of personal reasons occupation, job,[link widoczny dla zalogowanych], jobs, maintenance treatment, when the personal interests into conflict with professional ethics, when faced with the survival of individual accountants and professional ethics professional positions out of balance when the balance between the two is more important, most people converting balance, different accounting of the accounting staff of the main constraints of the above personal interests are different, the nature of the accounting body of the accounting professional ethics is essential. Exposure to corporate accounting personnel, its interests and the department and the enterprise. Closely related to the improvement of sector revenue, may mean that all staff, including accountants, including the increase in year-end bonuses; and get a loan, it may make business out of bankruptcy, people they would not be unemployed, which will reduce the accounting staff in the dilemma. In addition to personal interests and factors, accounting personnel will feel from superiors and colleagues in other areas of pressure. Sound internal control system to prevent and eliminate some loopholes in management, the formation of the various relevant departments and personnel of the mutual restraint, to promote compliance with accounting personnel and enhance their training and ethics; the same time, some fraudulent people bound to a certain role. 2. Unit's personnel policies and internal organization. Unit's personnel policy and determines the internal organization of accounting personnel in the unit's status and independence, in general, the accounting officer's position in the unit, the stronger the higher its independence,[link widoczny dla zalogowanych], it will help improve the professional ethics of accountants, Otherwise, the work of accounting personnel and their leadership not only by the constraints of the main unit,[link widoczny dla zalogowanych], but also by other department heads and personnel constraints, the independence of accountants to be major constraints, do not help improve the professional ethics of accountants. The appointment of accounting personnel and the way the selection of accounting professional ethics of the situation. 3. Internal audit system. Internal audit is a unit of internal accounting controls and business management activities an important part. A unit has a good internal audit system and perform well, you can follow for the accounting personnel well within the accounting professional ethics provide some protection. Accounting Professional Ethics through the strengthening of the environment. The whole society will be able to create a Establish a good accounting professional morality, improve the ethical standards of accounting. (Author: Guangxi audio-visual hall) [Editor: Jian Mei��
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