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Essay代写:CPA professional ethics

2018-08-07 | 来源:51due教员组 | 类别:Essay代写范文

下面为大家整理一篇优秀的essay代写范文- CPA professional ethics,供大家参考学习,这篇论文讨论了注册会计师的职业道德。在会计领域当中,会计职业道德是调整会计职业活动利益关系的手段,具有相对稳定性,会计职业道德丧失,不但不利于信息使用者做出正确的经济决策,还会导致企业的资产大量流失,所以加强会计职业道德建设刻不容缓。

professional ethics,会计师职业道德,英国代写,英国论文代写,essay代写

Accounting professional ethics is a means to adjust the interest relationship of accounting professional activities. It has relative stability and the loss of accounting professional ethics, which is not conducive to information users making correct economic decisions, leading to the massive loss of state tax and other state-owned assets, and it is urgent to strengthen the construction of accounting professional ethics.

Accounting professional ethics refers to the professional code of conduct and norms that should be followed in accounting professional activities, reflect the characteristics of accounting profession and adjust the relationship between accounting profession and accounting profession. The definition of accounting professional ethics includes the following aspects:

Under the condition of market economy, various economic relations in accounting professional activities are becoming more and more complex. In the construction of China's socialist market economy, the interests of various economic subjects often conflict with those of the state and the public. Accounting professional ethics can coordinate with the national legal system, adjust the economic interest relations in professional relations, and maintain the normal economic order. Accounting professional ethics allows individuals and economic subjects to obtain legitimate interests of their own, but opposes obtaining illegal interests by harming the interests of the state and the public.

Accounting is a practical economic discipline, which serves to strengthen management, improve economic efficiency, standardize market economic order and safeguard the public interest. The objectivity of market economy is manifested by the law of value. Any society or individual can only actively adapt, master and apply the objective economic law on the basis of knowledge, but cannot reform it or violate it. In the activities of market economy, accounting, as an accounting for the confirmation, measurement, recording and reporting of economic and business matters of a unit, the design of accounting standards, the formulation of accounting policies, and the selection of accounting methods must follow its inherent objective economic laws and requirements. Just because people are faced with the common objective economic laws, accounting professional ethics mainly depend on historical inheritance and economic laws, and maintain their relative stability in the constant changes of social and economic relations.

Current status of accounting professional ethics. The distortion of accounting information in Chinese enterprises is obvious to all. From the perspective of fraudulent means, there are various kinds of accounting confirmation, measurement and accounting report all links have non-standard, unreasonable or even illegal behaviors. Fake vouchers, false accounting statements or even false audit reports, play digital games, handle economic business "flexibly", fabricate profits, gloss over business performance, or disguise the real financial situation, and resort to tax evasion, tax evasion, tax fraud and other phenomena. The harm of the loss of accounting professional ethics. The distortion of accounting information is extremely harmful. It not only violates the principle of authenticity, but also encourages the wind of grandiosity and unreality, which degrades the social atmosphere. It is not good for information users to make correct economic decisions. The objective of accounting is to provide accounting information useful for users to make economic decisions. One of the fundamental reasons why accounting exists for thousands of years and develops with the development of economy is that accounting information is useful for decision-making and predicting the future. If the accounting information is distorted and unreliable, it will not only fail to achieve this goal, but also hinder the work. This has led to a massive loss of state taxes and other state assets. There are many motives for distorting accounting information. But to sum up, it is no more than an attempt to make a profit for an individual or a unit. The result is to steal the assets that should originally belong to the state or a collective or a corporation into small groups or individuals. For example, in the case of state-owned enterprises operating contracts, contractors often use various means to inflate the amount of business and profits on the accounting statements. Award the contract bonus. Others, which do not link profits to personal income, seek to inflate spending and hide profits from state taxes.

The problem of accounting professional ethics has not been cured for a long time since the reform and opening up, and it is even becoming more and more serious. Among them, there are both subjective and objective reasons. Accounting standards are not perfect. Accounting standards stipulate the basic standard requirements of accounting confirmation, measurement, processing and arrangement, and even the provision of financial information to the outside world. However, due to the extensive applicability of the standards and the influence of certain established principles of the standards themselves, accounting information will also be inaccurate. Therefore, the specific application of many accounting principles will lead to the inaccuracy of accounting information if they are not well understood. There is an inevitable connection between them, which must be fully taken into account in the formulation and application of standards. The quality of accounting staff is mixed. Accounting personnel is the main part of the accounting activity, the accounting information is the accounting personnel in the recognition and measurement of accounting elements generated, and thus avoid the objective economic activity of some uncertain factors in judgment and reasoning, different qualities of accounting staff estimates, judgment and reasoning often lead to different results of poor qualities, some accounting personnel even follow the accounting norms, but due to the limitations of their knowledge level, inevitably make measurement of the accounting data from the actual situation, make the false accounting information.

We will deepen the reform of the accounting management system and establish a standardized accounting management system that is compatible with the socialist market economy and the modern enterprise system. Government departments include financial departments in charge of accounting work, whose functions change from specific and direct management to mainly formulate, implement norms, supervise and inspect, and provide information services. We will improve the system of accounting laws and regulations. We will improve the system of accounting laws and regulations, maintain the authority of the law, and be serious about implementing the revised accounting law, which was discussed and passed by the standing committee of the National People's Congress in June 1999. We will strictly implement the accounting requirements of the accounting law for the preparation of accounting vouchers, the registration of accounting books and the preparation of accounting statements, ensure the accuracy and integrity of accounting contents, ensure the quality of accounting information, and ensure the usefulness of accounting information to the decision-making of the state, other creditors and investors, and relevant interest groups. We will improve the accounting supervision and evaluation system. It is necessary to establish relevant management systems such as the professional qualification examination, appointment, performance ability assessment, and records of professional accountants. We will improve the external and internal oversight mechanisms of enterprises, give full play to the supervisory role of social intermediary organizations such as accounting firms, and implement the auditing system for certified public accountants.

Improve the comprehensive quality of accountants. As the subject of enterprise accounting behavior, accounting personnel are directly responsible. At present, the confusion, deviation and distortion in the quality of accounting information can not but be attributed to the negative impact of low quality and imperfect quality of the subject. Therefore, how to improve the comprehensive quality of the subject has become an important link. Maintain a balanced mindset. The imperfect development of the market, the imperfect system, the unordered competition, the undisciplined management, it is easy to arouse people's blundering, blindness and the psychology of opportunism. Deepening the reform of the system and creating a political and economic environment of fair competition also requires the management bodies to have good psychological quality, peaceful mentality, firm will and faith and not to drift with the tide. Enrich modern management knowledge. The coming of knowledge-based information age is both an opportunity and a challenge for every accountant. The proportion of modern scientific and technological knowledge in economic growth is getting larger and larger, which requires every accountant to change the concept of operation and management, and at the same time, to study hard to master modern management and management knowledge and means.

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