职业道德会计职业道德英文论文.docx

职业道德会计职业道德英文论文.docx

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职业道德会计职业道德英文论文

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ArticlesofAccountingEthics

AboutthediscrepanciesoftheAccountingEthicsofChinaandthatoftheUS

ArticlesofAccountingEthics

AboutthediscrepanciesoftheAccountingofChinaandthatoftheUS

AsthedevelopmentoftheMarketEconomyandtheGlobalization,moreandmorefinancialscandalscomeintothecentrestageofthepublicconcern.Asthecurrentsituationstands,thefactpushedustostudydeeplyaboutwhytheatmosphereoftheaccountingethicsislikethis.

Withtherapiddevelopmentofthecertifiedpublicaccountantprofessional,theirprofessionalmoralattentionincreasingly.Variouscountriesdevelopcareermoralcode,standard,tostrengthenthecertifiedpublicaccountantprofessionalethicsconsciousness.TheUnitedStatesistheregisteredaccountant'sprofessionalofthemostdevelopedcountries,theirprofessionalmoralstandardsalsostandardandcomprehensive.

Next,let'sdiscussAboutthediscrepanciesoftheAccountingofChinaandthatoftheUS

First,somescholarsinourcountrysummarizedthereasonstoseveralpointsofview.

1.Whatareonthefrontlinearethecorruptofprofessionalethics,andthegreedyofauthorityandprofits.Becauseofthemorestressesofthelivesandthejobs,andthevanityoftheworld,someonemaylosehimselfinthepursuitofluxurylivingandpersonalpleasure,andmayyieldtothetemptationsofpower,beautyandmoney.Asaresult,theindividualwillbegantofraud,andthenmakeanirreversiblelossthatishungenoughnotonlytothecompanythatemployedhimbutalsothemotherlandthatbroughthimup.

2.Nextreasonisthatthepersonhastodothewrongthingbecauseofthepressurefromhisleaders,orhewilllosehisjobthatheliveson.Andatthesametime,theleadersalsohavetheirhelplessnessthatiftheydonotdoso,theywilllosetheircompany.

3.Thethirdreasonisthattheperson,himself,lacksprofessionalethicsawarenessandprofessionalcompetence.Comparetootherindustries,theaccountingindustryisreallessattractive.Itisthoughtthatthejobisofnoroomtoimprove,noenthusiasm,andevenlowersalary.Soitalwaysmakesthepeoplehaveunbalancedmindandnopassion,worksloppily,andbeirresponsible.Sotheconsequencegoeswithoutsaying.

4.Thegovernmentcannotrefuteitsresponsibility.Thefull-of-flawsupervisionsystemcausesthepublicweaklegalconsciousness.Insomeextent,theinternaldisciplinelesscontrolsystemandslackenmanagementprovethesoilforthecorrupt.

5.Thelastbutnotleastisthatthesetupoftherulesinthecompanyisjustformalism.Thecompanymayemploythepeoplewithoutaccountinglicense,andfairthemrandomly.

However,ifthetruthisjustlikethescholarsstatement,thesamethingsmoreorlessshouldalsohappenintheUnitedStates.ThereasonstheygiveoutseemstobesuitabletoeverycountrythatisintheMarketEconomy.Aretherenounemployment,nocompetition,nopressureoflivesinothercountries,especiallyundertheeconomiccrisis?

TheanswerisapparentlyNO.

Thenwhatistherealreasonthatcanexplainthephenomenoniswhatwehavetothinkoverandover.Wecanbegintolearnwiththetraitsofeachaccountingcultureofthetwocountries,ChinaandtheUnitedStates.

TheaccountingcultureintheUnitedStates,firstfocusonthevocationalismthatinthelowuncertaintyavoidance,smallpowerdistanceandindividualismfocusesofthesocialandculturalenvironment,theUnitedStates’accountingculturalrespectstotheirprofessionaljudgmentandself-disciplineandtendstonotemphasizeongovernmentinterventionbutonself-controlability.Solotsofprofessionaljudgmentscanbetolerated.Thenequalrightsarebeingfocusedon.Additionally,morewillingistotrustothers.Theystresstheprofessional-orientedandlessdependentonthelawsandregulations.Thegovernmentintheaccountingmanagementjustplaysalimitedrole.Asprofessors,theaccountantsshouldhavehighprofessionalability,butatthesametime,theyhavehighsocialstatus,andstrongauthority.Furthermore,theguidelinesandthesystemsaredevelopedbytheaccountingprofessionalbodiesorindependentagenciessothatitgivesenoughroomtotheindividualjudgmentandhighersenseofself-controlability.

Second,thecultureemphasizesontheflexibility.BecauseofthesocialandculturalenvironmentintheUnitedStates,ontheaccountingdevelopmentandimplementation,theystresstheflexibilityandselectivity.Thelawsandregulationstendtostipulateonlytheprovisionsofprinciplesothatpeoplecandealwithspecificproblemsbyvariousapproaches.Forexample,iftheUSaccountingstandardsonaccountingmethodchoicesconsistentflexibleontheissue,andaslongasitisalongwithcost-effective,theindividualscanbeallowedtoimplementtheaccountingchange.Thisisfromtheperspectiveofpersonalitydevelopmentandfocusonmoreaboutpeople’sinitiative.Consequently,theaccountantscantoleratethedifferencesonahigherlevel,andbereceptivetonewthings.

Third,theaccountingtendstoradicalismandaccountinginformationopened.Americanemphasizeonindividualachievementandpersonalperformance.Theyarewillingtotakerisksandtendtoreflectthetruth.Theaccountingassessmentmethodisapttoontheoptimisticbias.Andtherecognitionandmeasurementofaccountingelementsaremoreradicalandinnovative.Accountantsareneededtomeettherequirementsofthevariousuncertaintiesaswellastohavesomesenseofinnovation.Moreover,thelowuncertainty-avoidanceculturesofthecountryprovideagoodexternalenvironmenttofosterthiscultureofrespectedcreativenessofaccounting.

ThenwecanmakeaconclusionthattheUnitedStatestendstotransparentinformation,torequirelargeamountofinformationdisclosure,andtoemphasizetruereflection.Undertheconditionlikethis,influencedbythemicroscopicatmosphere,themanagersandtheaccountantsaremorewillingtodisclosemoreinformation.Inthemeantime,theaccountinginformationuserswillrequirehighertransparencyoftherevelation.Consequently,moretrueinformationwillbedisclosedsothatamoreopenaccountingenvironmentcomesout.

ThenletushavealookattheaccountingtraitsofChina,whichareconcludedasthefollowingpoints.

Firstofall,thelegalcontroltakesprecedenceoverthevocationalism.TheaccountingenvironmentinChinaissociety-oriented;thatisthegovernmenttendstousethelaws,regulationsandothermeansofstandardizingaccountingrulestolimitthemandatoryaccountingpractice.Thiswayofmanagementisliabletoneglecttheindividualprofessionaljudgments.Atthispoint,comparedwiththeUnitedStates,theprofessionallevelofaccountinginourcountryislower.Becausetheaccountantsmustdealwiththestuffentirelyaccordingtothelawsandregulations,itisreasonablethattheaccountantslackabilitytodealwiththevarioussituations.Eithertheself-controlcapacityortheprofessionalskillhasaverylongdistancetocatchupwiththatoftheUnitedStates.

Next,theconsistentisconsideredtobeofparamountimportance.Theaccountingvaluethatemphasizesontheunitytendstouselegalcoerciontostandardizeeverydetail,andstressesaveryhighdegreeofunityinthewholecountry,includingtheaccountingsubjects,andthestructureandthecontentofthefinancialreports.Chinesecultureadvocatescollectivism.Theideologywhichisreflectedintheaccountingsystemandtheaccountingstandardrequiresuniformaccountingpracticesofdifferententerprisesandtheconsistentaccountingmethodsduringdifferentaccountingperiod.Thismethodologyjustprovideslittleroomfortheprofessionalaccountingtreatmenttoadaptlocalconditions.

Thethirdtraitisthepreferencestabilityandthelowlevelofinformationtransparency.Generallyspeaking,thesmallertheindividualismis,thehigherdegreeoftheavoidanceofuncertaintyandthelowertherigidityis,andthehighertheconservationofaccountingvalueis.IntheChineseculture,webelievetheassertionthatis“toprepareforuncertainty”.Thisapparentlyindicatesourstablecultureidentityinseveraldifferentaspects.Sothepreferenceofthechoiceswhichareabouttheaccountingmethods,themeasurementoftheaccountingelements,andthecontentofthefinancialreport,confirmedbytheaccountinglawsandregulationsofChina,echoestheconservationattitudeoftheculturalidentity.

Tosumup,thecharacteristicsofaccountingofChinacanbesummarizedtothecollectivismandtheauthoritism.ComparedwiththeUnitedStates,ourinformationtransparencyisnothighenough,whilethatsystemofAmericaisrecognizedasatransparentandopenmodel.However,thesystemofourcountryisasubtleandmysterioussample.Suchculturaldifferencesdirectlyreflectedintheaccountinginformationdisclosure.MattersrequiredtobedisclosedasmanyaspossibleandasdetailedaspossibleintheUnitedStates,butthecompaniesinourcountryarereluctantordelayedtodisclosetheannouncementofmajordecisionsrelatedtotheannualreport,andthereportsarealsolackofprovidingthetotallymethodologyofmeasurementandthefairrevealedofthedata.Managersandaccountantstendtokeepthebusinessinformationconfidential,andhavethetendencyonlytoshowthemanagementactivitiesandcapitalfinancingactivitieswhicharecloselyrelatedtothedisclosureofaccountinginformation.Theytrytheirbesttoavoidthetransparencyoftheinformationtothepublic.Andbecauseofthewithout-sayingrules,thecompanieswillnotusetheinformationthatisdisclosed.

ThefactseemsthatthesystemintheUnitedSta