我国会计职业道德建设与其外部环境关系研究
本站原创 论文中文摘要：会计职业道德,就是会计人员在日常工作中正确处理人与人之间经济关系和正确处理会计业务的行为规范总和,即会计人员从事会计工作应遵循的道德标准。会计职业道德好坏是保证会计信息真实性、影响会计工作质量的关键所在。因此,加强会计职业道德建设,不断提高会计人员职业道德修养水平和业务素质,具有重要的现实意义。本文从探讨会计职业道德的内容入手,剖析了它与外部环境的关系,分析了目前我国会计人员职业道德的现状,指出了导致会计职业道德水平下降的原因,并在此基础上就如何加强会计职业道德体系建设和外部环境建设提出了相关建议
Abstract（英文摘要）： Accountant is the fruit of the production and business activities development. The material’s productions are human society’s foundation of live and develop.In productive activities, in order to obtain a certain outcome of the labor, it is necessary to spend some of human, financial and material resources. On the one hand, people concerned about how much the outcome of the labor, the other on the level of labor cost. Early human society, it is only by virtue of memory to mind the income and the cost of the process of economic activities. With the production activities increasingly being complex, and the brain has been unable to meet these needs, therefore, we he a special occupation called accountant, which specially record and calculate the income and cost of economic activities.Career is the professional ethics formative basic. With the development of human society productive forces and the formation of the social labor division which result in social groups carrying out time and time again differentiation, occupation come into being . These groups in the coalition, because they are the same vocational training, he a common labor, but also are associated with the common professional interest, hobbies, habits, so discipline and obligations easily on reaching a consensus, thereby creating a special code of conduct and ethical guidelines. In accordance with these codes, deal with the contradiction and dissension between the members.Anything is the unity of the opposition Movement of contradictions, as well as the development of the accounting professional ethics. As the economy continues to grow, accounting is also growing, Accounting professional ethics from the "neglected" to the "concerned”,and the code of the accounting professional ethics from“absence”to“existence”, from“weak”to“strong”, and has basically formed a set of constraints accounting professional ethics of the legal system. However, we should pay more attention on the current number of listed companies’false accounting information disclosures cases. Judging from the domestic earlier accounting fraud "vanguard" Shen Zhen Yuan Ye to Lan Tian share, Guotai Junan, tianqin securities and other listed companies’accounting fraud cases, describe China’s current accounting fraud in a very serious and growing; In foreign countries, as the United States company Enron, WorldCom accounting scandal came to light, the collapse of accounting firm Arthur Andersen, also shows that the practice of accounting ethics, professional ethics issue is a "worldwide problem." We denounce these acts of forgery at the same time, should think whether other factors with the accounting practice related to the external environment, in addition to the accounting staff’s subjective factors, w. For this reason, many domestic and foreign scholars he accounting professional ethics and the relationship between the external environment made more systematic research and analysis and made a number of practical recommendations. For these reasons, many domestic and foreign scholars he the relationship between accounting professional ethics and the external environment made more systematic research and analysis, and made a number of practical recommendations.This paper is divided into six chapters.Chapter 1, Introduction. The article outlines the background of the issues, as well as the use of standardized research methods, the full text of the research framework.Chapter II, literature review. Briefly expounded at home and abroad so far include:First, the international organizations accounting professional ethics: the International Federation of Accountants accounting professional ethics, EU directives accounting professional ethics , the United States and Britain, France and Germany countries accounting professional ethics Second, domestic Literature Review: "Accounting Law," in the country’s development process; accounting administrative regulations, the development of domestic scholars view, the accounting professional ethics and the external environment, and the study of the accounting profession ethical issues and the main viewpoints of literature.Chapter III , The accounting professional ethics and accountingconnotation of the external environment: a two sections, Section I morality and accounting professional ethics introduces the mean and nature of ethics, the concepts of the professional ethics and the accounting profession ethics, and describes the characteristics of the accounting professional ethics. SectionⅡaccounting environment and an accounting external environment 1.the environment and the accounting environment introduces that what is the environment ,the accounting environment, as well as what is the accounting external environment, and the their content.Chapter IV the relationship between the accounting professional ethics and the external environment introduces the relationship between the accounting professional ethics and the economic environment; the relationship between the accounting professional ethics and the political environmentSection III accounting professional ethics and social environment on the other. Introduced the relationships between the accounting and the law, the culture, the education,as well as the environmentChapter V the accounting professional ethics the status and the recommendations to improve the relationship between the accounting professional ethics and the external environment .First, there is not a sense of professional ethics. Second, the pursuit of selfish interests, embezzlement Third, contrary to norms, the four fraud, the new false accounting situation, and there are false more and more means .Using cost-effective ,analysis the accounting moral cause.Chapter VI the building of accounting profession ethics and the recommendations of improving the external environment, First, the building of accounting professional ethics and the improving of the accounting legal institution including improving the accounting professional ethic criterion system; integrating the accounting legal institution, strengthening the accounting legal institution implementation .Second , establish and perfect credit system and the credit management system. Third, improve our accounting professional ethics education. Firth, the recommendations and the strategies of improving the social environment Fifth, continue to constantly improve and integrate the system of appointing accountants.We know that the accounting professional ethics is an international, historical issue, and also for many countries, to make efforts to resolve the current problems are still difficult, and I hope that my study for the accounting professional ethics can provide some help.
论文关键词： 会计职业道德；会计外部环境；会计环境；
Abstract（英文摘要）： Accountant is the fruit of the production and business activities development. The material’s productions are human society’s foundation of live and develop.In productive activities, in order to obtain a certain outcome of the labor, it is necessary to spend some of human, financial and material resources. On the one hand, people concerned about how much the outcome of the labor, the other on the level of labor cost. Early human society, it is only by virtue of memory to mind the income and the cost of the process of economic activities. With the production activities increasingly being complex, and the brain has been unable to meet these needs, therefore, we he a special occupation called accountant, which specially record and calculate the income and cost of economic activities.Career is the professional ethics formative basic. With the development of human society productive forces and the formation of the social labor division which result in social groups carrying out time and time again differentiation, occupation come into being . These groups in the coalition, because they are the same vocational training, he a common labor, but also are associated with the common professional interest, hobbies, habits, so discipline and obligations easily on reaching a consensus, thereby creating a special code of conduct and ethical guidelines. In accordance with these codes, deal with the contradiction and dissension between the members.Anything is the unity of the opposition Movement of contradictions, as well as the development of the accounting professional ethics. As the economy continues to grow, accounting is also growing, Accounting professional ethics from the "neglected" to the "concerned”,and the code of the accounting professional ethics from“absence”to“existence”, from“weak”to“strong”, and has basically formed a set of constraints accounting professional ethics of the legal system. However, we should pay more attention on the current number of listed companies’false accounting information disclosures cases. Judging from the domestic earlier accounting fraud "vanguard" Shen Zhen Yuan Ye to Lan Tian share, Guotai Junan, tianqin securities and other listed companies’accounting fraud cases, describe China’s current accounting fraud in a very serious and growing; In foreign countries, as the United States company Enron, WorldCom accounting scandal came to light, the collapse of accounting firm Arthur Andersen, also shows that the practice of accounting ethics, professional ethics issue is a "worldwide problem." We denounce these acts of forgery at the same time, should think whether other factors with the accounting practice related to the external environment, in addition to the accounting staff’s subjective factors, w. For this reason, many domestic and foreign scholars he accounting professional ethics and the relationship between the external environment made more systematic research and analysis and made a number of practical recommendations. For these reasons, many domestic and foreign scholars he the relationship between accounting professional ethics and the external environment made more systematic research and analysis, and made a number of practical recommendations.This paper is divided into six chapters.Chapter 1, Introduction. The article outlines the background of the issues, as well as the use of standardized research methods, the full text of the research framework.Chapter II, literature review. Briefly expounded at home and abroad so far include:First, the international organizations accounting professional ethics: the International Federation of Accountants accounting professional ethics, EU directives accounting professional ethics , the United States and Britain, France and Germany countries accounting professional ethics Second, domestic Literature Review: "Accounting Law," in the country’s development process; accounting administrative regulations, the development of domestic scholars view, the accounting professional ethics and the external environment, and the study of the accounting profession ethical issues and the main viewpoints of literature.Chapter III , The accounting professional ethics and accountingconnotation of the external environment: a two sections, Section I morality and accounting professional ethics introduces the mean and nature of ethics, the concepts of the professional ethics and the accounting profession ethics, and describes the characteristics of the accounting professional ethics. SectionⅡaccounting environment and an accounting external environment 1.the environment and the accounting environment introduces that what is the environment ,the accounting environment, as well as what is the accounting external environment, and the their content.Chapter IV the relationship between the accounting professional ethics and the external environment introduces the relationship between the accounting professional ethics and the economic environment; the relationship between the accounting professional ethics and the political environmentSection III accounting professional ethics and social environment on the other. Introduced the relationships between the accounting and the law, the culture, the education,as well as the environmentChapter V the accounting professional ethics the status and the recommendations to improve the relationship between the accounting professional ethics and the external environment .First, there is not a sense of professional ethics. Second, the pursuit of selfish interests, embezzlement Third, contrary to norms, the four fraud, the new false accounting situation, and there are false more and more means .Using cost-effective ,analysis the accounting moral cause.Chapter VI the building of accounting profession ethics and the recommendations of improving the external environment, First, the building of accounting professional ethics and the improving of the accounting legal institution including improving the accounting professional ethic criterion system; integrating the accounting legal institution, strengthening the accounting legal institution implementation .Second , establish and perfect credit system and the credit management system. Third, improve our accounting professional ethics education. Firth, the recommendations and the strategies of improving the social environment Fifth, continue to constantly improve and integrate the system of appointing accountants.We know that the accounting professional ethics is an international, historical issue, and also for many countries, to make efforts to resolve the current problems are still difficult, and I hope that my study for the accounting professional ethics can provide some help.
论文关键词： 会计职业道德；会计外部环境；会计环境；