会计职业道德的外文翻译.docx
- 文档编号:18172693
- 上传时间:2023-08-13
- 格式:DOCX
- 页数:9
- 大小:28.90KB
会计职业道德的外文翻译.docx
《会计职业道德的外文翻译.docx》由会员分享,可在线阅读,更多相关《会计职业道德的外文翻译.docx(9页珍藏版)》请在冰点文库上搜索。
会计职业道德的外文翻译
Underthefinancial crisistorebuildingaccountingoccupation ethicsquestionresearchliterature review
徐珊珊
The financialcrisis hasbecome anindisputablefact,accountingoccupation moralsgotbepoundedbadly,beplaced in jeopardyofaccounting integrity.The accountingpersonnelinthe country,socialinterestsandthe interestsofindividualunits,conflictsofinterest,nottheinterestsofthetemptationofforgery,alterationinaccountinginformationor collusion,lostthebasicconceptoflegalsystem, inordertomeettheir ownselfishdesiresand makethenon moralbehavior,theseareseriousimpact onaccountingoccupationandthe accountinginformationreliability.Thereforewemuststrengthen theaccountingoccupationmoralsconstruction,establish andperfecttheaccounting,auditingand relevantlaw lawsandregulations,strengthentheaudit organizationandthesupervision ofpublicopinion, to strengthen the accountantoccupationmoralseducationandcontinuingeducation.
Thefinancialcrisis,it istopointtoacountryorseveralcountriesandregionsallormostofthefinancialindicators,sharp,andultra-short-cycledeterioration. Theaccountingoccupationmoralsistheaccountingoccupationactivitiesthatshould befollowed, reflectaccountantoccupation characteristicsofoccupationcode ofconductandnorms.Thefinancialcrisis ascatalyst,whichhavebeenfaced withtheserious challenge of accounting occupationmoralsbottom linefaced collapse, especially small andmedium-sizedenterprisesinChinafacessharpdecline inthevolumeoftradeandcapitalshortageofthedoublepressure,serious influencetothe environment forthesurvival anddevelopmentofsmallandmedium-sizedenterprises. The outbreak ofthefinancial crisisthatcauses,causestheenterprisemarketrisksincrease, contradictionof supply anddemandincreasingly outstanding, market atrophycausedby poorliquidity, appearedthephenomenonof seriousrun behindone'sexpenses;atthesametime,the bank strengthenedthebusinessloan recoveryefforts,makingenterprises financing channelsare affected, resultinginloweconomicbenefitsofbusiness.Theenterpriseassets shrunk,sowillthefinancialstatementswillcoversome substantiallosses, especially thelistedcompaniesistoresort to everyconceivablemeansforaccountingfraud.Thedistortionofaccountinginformationhasbecome awidespreadphenomenon, make the accountingintegrity systemhasbeen questioned,investors lostconfidence,rethinkingtheaccountantoccupation moralconstructionproblemiscrunchtime. Butaccountantoccupation moraldeteriorationalso exacerbatedbythe outbreakofthefinancialcrisis.
Whatisethicalaccounting?
The ideaof accounting ethicsdealswith themoralandvalues-basedjudgmentsanddecisionsanaccountantoraccountingagency confront dailyintheirpractice.Dueto the natureof theirwork ascommunicatorsoffinancial informationto business managers,shareholders,andthegeneralpublic,aswellbookkeepingandauditing of businessentities,accountants and accountingagencies areheldtothehigheststandardsoftransparencyandmoralityinregards to theirresearch andtheinformationtheyconvey.Accountingcan beusedasawaytostudyhowandwhya business maysucceedorfail,butaboveallitis apublic service;thosewho practiceitmustmakejudgments anddecisions that can sometimessupersedetheinterests of theirclientsinfavoroftheinterestsofthepublicatlarge.
Failuretoapplyethicalstandardstoaccountingcreates theopportunityformanipulationoffactsandinformationthat, ifusedto mislead,couldcause apersonto investunderfalsepretenses, or abusiness torepresentits finances fraudulentlytoitsshareholders.Itis of theutmostimportance thatthe publicbe ableto trustaccountants and accounting, becausetheirfinancialfuture,andthat oftheirfamilyorbusiness,could beatstake.
Asanaccountant, youare goingto comeface-to-face withplentyofethical issues.Decidingwhether someone's businesspracticesandtheir actionsareethicalissomethingthatcanbefairlydifficult,butholdingethical standardsisavitalpartofyour job.Many peoplein the accounting and bankingindustryoften findithardto recognize a seriousethical problem.Itisnotthattheyareunethicalpeople,butfrequentlytheyaresimplyawarethat anethicalproblemispresentingitself.Nearly everything thatyoudo inyour lineof workhas anethicalsideofthings.
Whyisitimportantthataccountants andaccountingfirmsbeethical?
Youholdaveryimportantroleineachcustomersandcompanyslife.Accountants play akey part inkeeping theintegrity andcredibilityoftheir clients. Accountantmust benotonly competentathisjoblikeeveryotherworker,buthemustholdtheknowledgeandexperienceto keephis professionalism,evenatthemostdifficulttimes.Keepingyour clientsintegritymeansthat youhave tocommunicatedeeplytoavoidallproblems,and makesurethateveryoneknows whatis goingonwiththeirownfinances.Sometimes peopleforget thatconfidentialityisthe strength ofanyprofessionalaccountant,anditcanbe hard.Youmustkeepyour clientsinformationcompletelyconfidentialunless theotherpartyhasalegalrighttoview it.Itcanbeuncomfortabletofacethatsortofpressure.Overtheyearstherehavebeenseverallarge accountingscandalsinthe UnitedStates,and intheworldatlarge, whichcaused privateinvestorsand publicshareholderstolosebillionsof dollars, and giantbusinessesandaccountingfirms tofold,becauseoffalsifiedor incorrectinformationgivenout aboutthe companiesin whichthemoney was invested.TheEnronscandalis perhaps themostrecentandglaring exampleof unethicalaccountingcausing widespreadnegativeeffects,including the loss of$25billion inshareholderassets,theclosureoftheArthurAndersonauditingfirm,andthesubsequent lossof85000 jobs whentheunethicalpracticeswere reported and thecompanydissolved.
Idonotthink Iamgoingto faceany ethicalissues?
Youmightthink.Iknowwhat I would doifI werefaced with a hard choice. Think again,becauseasanaccountant,youare goingto face countlessissuesthat requireyou to be clearheadedandofsoundjudgment.Morepeople thenyouthinkattempttotakethe unethicalroute,andlietotheir company.Forexample,goingthrough the recordsof yourfirm,air max90, youstumbleonahugediscovery,acoworkeris withholdingmoney fromthefirm, andhasbeenforawhile. Howdoyouapproachthissituation?
The mostlikely solutionistofollowyourownfirmspolicytoresolvetheissue. Everyfirmhassomesortofethicalguidelinesthatstate howtoreact andtreatasituation likethis. Maintainingaprofessional andethicalbusinesspractice shouldbethefirmsmainpriority.Iffor somereasonyourfirm doesnothave apolicythatdictateshowyoushouldtreatthissituation,yourresponsibility istogotoyourmanager. Ifyoufeelthathe is also partoftheissue, thenyouneedto go tothenextlevel ofmanagement.
Whentryingtoworkwiththeseethicalissues andresolvethem,youasan accountant andanemployeeof afirm must understand yourbusinessesstrategies,and motivations.If you are worriedthatyouyourselfmaybeatriskfor somesortofethical dilemma,then thebestoption is tocallyourpersonalattorney.Hecan assistyou inlookingatyouroptions, andwith yourbestinterest guideyoutowardsagood result.Ifyoufeelthatyoucannot work with yourfirmanymoredueto ethicalconflicts, do not feelbad giving noticeforthatreason andleaving.If thesituation ispressing,orifthe concerns are highenough,thisisa veryvalidresponse.Remember thatit isyourdutyas anaccountanttowithholdtheintegrityof notonlyyourclientsbusinesspractices,but yourown. Manypeople arenotasmorallysoundasidealistswouldliketobelieve,andwhere money isconcerned,there will alwaysbesomeonetryingtooutsmartyou.
Ethical accountingisnot only important to privatebusinessesorindividuals forreliableinformation about theirrespectivefinancialstates,buthasaresponsibilityto the public toprovide transparentevaluationsof publicly heldbusinessentities. Ethicalaccounting canhelpeliminatetheserious problemsraisedwhen incompleteorincorrectinformation about business orindividualisdisseminated,savingmoney andjobsand helpingtoincreasestabilityinfinancial markets,
With the intensity of anti-corruption work constantly increasing,as accounting staffs who work on the economic front,whose professional ethics building has also been referred to the schedule of anti-corruption work.Analyzing from the occurrence process of a number of corruption cases,not strict or directly involved in committing crime are the directly or indirectly reasons to cause some cases occurred.So it is very important to strengthen the construction of accounting professional ethics and improve the political and professional qualities of accounting staffs.
Undertheinfluenceofthefinancialcrisis,thecountry'spolitical and economicenvironmentare increasinglycomplex,managementrisk,market risk, increasingthe risk ofaccounting.Theaccountant must alwayshaveto have tobeverycarefulinthesenseofurgency,furtherimprove theprofessionalquality,tofurtherstrengthen theaccounting occupation moralsconstruction.Therefore we mustestablish and improverelevant lawsand regulations,auditofaccounting.Strengtheningtheauditorganizationand the supervisionofpublicopinion,tostrengthen the accountantoccupationmoralseducationandcontinuing education, and make itinstitutionalization,standardization, and establish andperfectthe accountingpersonnelsel
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 会计 职业道德 外文 翻译
![提示](https://static.bingdoc.com/images/bang_tan.gif)