会计职业道德英文论文

ArticlesofAccountingEthicsAboutthediscrepanciesoftheAccountingEthicsofChinaandthatoftheUSArticlesofAccountingEthicsAboutthediscrepanciesoftheAccountingofChinaandthatoftheUSAsthedevelopmentoftheMarketEconomyandtheGlobalization,moreandmorefinancialscandalscomeintothecentrestageofthepublicconcern.Asthecurrentsituationstands,thefactpushedustostudydeeplyaboutwhytheatmosphereoftheaccountingethicsislikethis.Withtherapiddevelopmentofthecertifiedpublicaccountantprofessional,theirprofessionalmoralattentionincreasingly.Variouscountriesdevelopcareermoralcode,standard,tostrengthenthecertifiedpublicaccountantprofessionalethicsconsciousness.TheUnitedStatesistheregisteredaccountant'sprofessionalofthemostdevelopedcountries,theirprofessionalmoralstandardsalsostandardandcomprehensive.Next,let'sdiscussAboutthediscrepanciesoftheAccountingofChinaandthatoftheUSFirst,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,torequirelargeamountofinformationdi