|
Since the last ten years, in the market economy under the impact of UK accounting field of widespread accounting fraud and the resulting serious distortion of accounting information. The reason, although the system is imperfect, the impact of the law is not perfect, but more important is the moral consciousness of accounting practices increasingly weak moral will increasingly weak, can not afford the money, the lure of fame and fortune lost the most basic accounting practices Specification - ethics, which led to these unethical accounting behavior.
最近十几年以来，在市场经济大潮的冲击下，英国会计领域出现了普遍的会计造假以及由此引起的会计信息严重失真。究其原因，虽有制度不完善、法律不健全的影响，但更重要的是会计行为人的道德意识日渐淡薄、道德意志日渐薄弱，经不起金钱、名利的诱惑而丧失最基本的会计行为规范——伦理道德，进而导致了这些不道德会计行为的发生。
Because accounting activities and results of the activities involved in all aspects of social and economic life, therefore, the field of accounting these immoral acts not only directly harm the interests of users of information, the impact of the accounting profession's reputation, resulting in a decline in the accounting industry trend, but also seriously undermined the social atmosphere, disrupting the market economic order effectively. This is the current goal of building a socialist harmonious society, an extremely consistent disharmony. Therefore, the construction of the accounting code of ethics is a socialist ideological and moral construction of an important part of the development of the socialist market economy, the fundamental requirement.
由于会计活动及其活动结果涉及社会经济生活的方方面面，因此，会计领域的这些不道德行为不仅直接损害了信息使用者的利益，影响了会计职业者的声誉，造成了会计行业风气的下降，也严重破坏了整个社会的风气，扰乱了市场经济秩序的有效运行。这是和当前构建社会主义和谐社会的目标极不吻合的一种不和谐现象。所以，会计伦理道德规范建设是社会主义思想道德建设的重要组成部分，是社会主义市场经济发展的根本要求。
I. Situation and Analysis of UK accounting ethics http://www.ukassignment.org/kjllsj/
一、英国会计伦理现状与分析
England 5,000 years of history, its culture and long history created, many of them classic ethical culture applied to the accounting profession, such as righteousness, harmony, honesty, pragmatic, "the gentleman's love of money, in a proper way," selfless, etc., accounting practitioners are noble qualities. In this paper, the research literature and conduct the necessary surveys to explore the status of the current UK accounting ethics.
英国5000多年的历史，其创造的文化源远流长，其中许多经典的伦理文化运用到了会计职业，如仁义、和谐、诚实守信、实事求是、“君子爱财，取之有道”、公而忘私等，都是会计从业人员的高尚品质。本文通过研究文献并进行了必要的问卷调查来探讨英国当前会计伦理的现状。
(A) the situation is not optimistic accounting ethics education
National Accounting Institute "will juice integrity of education," Accounting Ethics Task Force had conducted over the opening of classes related investigations, the results are as follows:
(一)会计道德教育情况不容乐观
国家会计学院《会汁诚信教育》课题组曾对会计职业道德课的开设情况进行过相关调查，结果如下：
As can be seen, most of the current British universities do not offer "Accounting Ethics" courses in this field, a small part is "not independent", that content without a separate set classes, Chen Qi, Dai Peng Jun and Ma Zhengkai also told Currently accounting students accounting ethics education conducted a special investigation and study, get the situation as shown in Table 1, Table 2:
Table l The results showed that 290 only 20 college students studied accounting ethics courses, college students accounted for only 6.9% of the total number; l5 380 undergraduate students who have studied accounting ethics courses, only the total number of undergraduate students 3.9%; 285 130 people graduate in accounting ethics courses studied, accounting for only 45.6% of the total number of graduate students, 25 were from other courses and methods studied accounting ethics, accounting for only 8 total graduate 0.8%. Learned through visits and field interviews, three groups of students to learn too much of the accounting professional ethics course was previously engaged in accounting work, follow-up education in accounting staff learned accounting ethics courses. Graduate students specializing in part engaged in accounting ethics research or related research, learn from other sources accounting ethics courses. 80.1% of students do not learn in school over accounting ethics courses, indicating that most schools do not set the accounting profession accounting ethics courses or relevant education for students, indicating that the accounting profession university curriculum and vocational students moral education side while still flawed.
The results in Table 2 show that 290 280 people have college students do not understand the accounting professional ethics, accounting for 96.6% of college students; 380 undergraduate students, 367 people do not understand, about 96 undergraduate students. 6%; 285 graduate students do not understand there are 151 people, accounting for 53% of graduate students. The students surveyed a total of 798 people do not understand basic accounting professional ethics, accounting for 83.4% of those surveyed; There were 141 general understanding of the accounting professional ethics, namely: six college students, undergraduates 11 people, 124 graduate students, about the number of students surveyed 14.8%; three groups of students in the accounting professional ethics is well aware of only 16 people, including four college students, two undergraduates, graduate 1O people, surveyed only 1.8% of the total number. 83.4% of the surveyed students do not understand the accounting professional ethics, shows that we do not exist in teaching students the importance of the accounting profession accounting ethics education deficiencies.
(Two) accounting practitioners situation Accounting Ethics
In order to understand the current state enterprise accounting ethics, the author designed a questionnaire and conducted a random survey of local companies, including accounting practitioners involved in accounting ethics findings, as shown in Table 3, Table 4, Table 5, Table 6, Table 7 :
As shown above, the accounting professional ethics accounting practitioners exposed the main problems are:
(A) employees on the overall level of understanding of accounting ethics is not high, do not understand the accounting ethics accounted for 75.77%, we must strengthen the accounting ethics education; (2) In addition to a handful of people think that ethics "is not important, you can Ignore "and" unclear ", the majority of people recognize the importance of ethics for the enterprises, the importance of accounting ethics to reach a consensus; (3) the credibility of the financial statements did not meet the expected standards," hardly believe "and "not believe" accounted for nearly half, accounting practitioners visible lack of confidence in their career; (4) the accounting fraud phenomenon, "Understanding the skills, learning about" and "indifference" in accounting for 65.39%, indicating Most people have been numb for accounting fraud phenomenon, with the approval of the trend, showing full compliance with the accounting professional ethics facing great difficulties; (5) to work, most people still have consciously abide by the accounting professional ethics among completely observe only one percent, but higher pressures forced the case, most of the accounting staff do not comply with the accounting professional ethics, the person in charge of company's ethics influence accounting personnel comply with professional ethics of the situation, and also shows the lack of accounting personnel independence.
Second, improve the accounting professional ethics proposal
By studying the literature and make the necessary questionnaire PANGXIDONG, we clearly understand: the current UK accounting officer has a certain moral sense, of course, there are certain ethical basis, but the juice will work ethic is not strong sense of identity, a considerable part of practitioners for providing false information deemed constant material, but also for the operation of the use of poor accounting ethics. Must take the necessary measures as soon as possible, improve the moral quality of accounting personnel. Bu now propose to discuss:
(A) to strengthen moral education in accounting
Colleges and universities in the UK currently accounting professional teaching system, accounting ethics education curriculum building did not give enough attention to the existence of ethics and moral education and scientific knowledge of the phenomenon of phase separation ability of education, lack of moral education so that the carrier . Accounting staff of professional ethics education is not an overnight work, to improve their overall quality, must unswervingly follow-up education. In the education system, it is necessary to establish different levels of the education system, teaching methods should be used mainly in the form of case; in teaching methods, we should vigorously develop web-based distance education system; reeducation form, should be limited to classroom teaching, should also take academic conferences, workshops, study tours, exchange of experiences and other forms of education.
(Two) to enhance the operability of accounting regulations
New "Accounting Law" standardized accounting practices, to ensure accounting information is true and complete to play a big role, but some aspects of poor operability. Such as the provisions of the liable subject is "directly responsible person in charge" and "other directly responsible personnel," there is no clear who was "directly responsible person in charge" and "other persons directly responsible"; "liability" chapter referred to "serious", "a crime", "heavy losses" and other words are not quantified, and no specific explanation, makes it difficult for law enforcement; right incentives for financial and accounting personnel also lack of interoperability, "the conscientious execution of this Act, dedication, adhere to the principle of accounting personnel have made outstanding achievements, to give spiritual or material reward "for the accounting staff who did not have much practical significance.
(Three) to increase penalties for accounting fraud
Punishment is not and will not bring counterfeiters deterrent effect. In some cases violated accounting regulations, often just criticism and education, not to be repeated it off, or a fine of, punishment is not, has no effect on their own, or continue to create false accounting information. "Accounting Law" stipulates that the violation of the "Accounting Law" the relevant provisions of the individuals sentenced to 3000-50000 yuan fine. Up-to-business financial penalties is l0 million, which was 100,000 yuan on the expected revenues millions, tens of millions or even billions of counterfeiters is negligible, this does not act as a deterrent should be based on the principle of cost-effectiveness, penalties for accounting frauds should be several times their transition was caused by economic interests and the loss of civil compensation mechanism should be introduced and the corresponding civil action mechanism, so as to give full play to the law on accounting fraud behavior deterrent.
(Four) improve internal supervision system
First, to establish and perfect the internal control system, accounting information distortion always has the first hurdle. Accounting Accounting Internal oversight must change the person in charge as head of internal audit practices, accounting, internal oversight to emphasize that the people responsible for responsible for law and accounting officer of the unit owner is responsible for, give full play to the role of internal audit. Second, we must improve the CPA supervision system. CPA should ensure to maintain the independence and the precautionary principle. Not only to improve the social audit independence, for any unit or individual in whatever way interfere with the independent audit of CPA's behavior, should pursue its legal responsibility according to law. Furthermore, it should standardize the accounting firm's audit fees, formulate a reasonable price, and to write in audit fees in the audit reports issued, accept supervision, it can reduce the firm touts lower prices while providing false statements may be.
(Five) strengthen corporate ethics
Business Ethics contains all enterprises of all moral phenomena of life, reflected in its implication and active in the moral sense, ethics and moral activities combined. Belonging to business ethics in accounting ethics requires that all employees have the responsibility to ensure that the Company's accounting and internal control procedures at all times be strictly adhered to, as long as they found shortcomings of these procedures, should propose to the authorities in order to continuously improve the corporate accounting behavior, establish the accounting ethics by the external formation of corporate accounting practices and internal moral constraints and regulations to guide the dual constraints, the behavior of the accounting staff rationalization. Accounting staff accounting ethics is the core of the system, they are the accounting rules and accounting system implementers. Accounting staff to comply with the accounting ethics, as a corporate employee will abide by the ethical norms, forming a virtuous circle, accounting, ethics in its normative force to help enterprises establish and carry forward the spirit of enterprise overall values help group behavior rationalization helps formation of corporate culture.
(Six) to establish and improve relevant systems other
First, we must establish a leader from the heart do not want to promote fraud mechanisms. To inspire leaders to pursue long-term interests, rather than immediate value. Shorter tenure of leadership so that they only care about themselves easily in either performance, do not focus on sustainable development, to give up long-term interests, to cope with the higher authorities of the examination, to conceal the true performance of enterprises, the morality aside, adopted various means accounting fraud. Accounting treatment would fundamentally distorted the need to establish a leadership willing to make honest, concerned about the long-term interests of the mechanism of the internal mechanism, a sufficiently long term, it has the power and the pursuit of long-term interests of the pressure to reduce the pursuit of short-term interests of the accounting fraud behavior, honesty and trustworthiness will return to the field of accounting. Second, improve the agency relationship. Agency relationship in the enterprise, reports to the principal fiduciary responsibility to fulfill the economic situation is a direct accounting personnel employed agents and principals, agents and accountants have different interests between tendencies. When the agent of a conflict of interest between the principal, it is in their own interests, it is possible through the command, implicitly require accounting personnel to provide false accounting information, based on current accounting personnel management system to enable the accounting officer trouble. Should be adopted to improve the relevant system, so that a relationship of agency principals, agents to minimize conflicts of interest, in order to create a good accounting personnel practitioner environment. Finally, the people responsible for the implementation of accounting knowledge necessary qualification system. "Accounting Law" stipulates that the people responsible for the accounting units bear responsibility, but people do not understand the accounting unit is responsible for the situation still exists, in order to further unify their thinking, change some of the misconceptions people responsible should be the person in charge of the unit's accounting knowledge ( including accounting professional ethics) to make the minimum requirements, the implementation of the relevant norms qualification system requiring the person in charge although no specific accounting treatment techniques to master, but the basic accounting principles should be the people responsible for one of the necessary knowledge.
|
