会计诚信问题思考论文英语版.doc

第 8 页 共 9 页 Integrity, two characters, which is the earliest in our country in the ancient Chinese language is used separately. Sincere intention is objective and true heart, without deceit. The letter is intended to say that, honest. In the eyes of the ancients, integrity is the way people, social communication, the basic requirement of state finance.Integrity is honest, trustworthy. Honest, words and actions are consistent with inner thoughts, do not tell lies, not to knowingly wrong things; trustworthy is to trust and do not break faith, Promises must be kept and action must be resolute. Accounting integrity, what is it? Premier Zhu Rongji in the inscription, not to cook the books to the Shanghai National Accounting Institute, made a good interpretation, based on the original certificate by accounting standards, principles of accounting, preparation of financial statements and audit. Accounting integrity, is the relationship between socio-economic development to a certain stage of the product development and extension of the traditional concept of good faith in modern society, market economy, the concept of good faith integrity than the traditional focus on Kejifuli purposes has more emphasis on mutual benefit and win-win. We can not just stay on the integrity of the quality of the traditional spiritual level, from the level of the accounting profession should also understand the concept of good faith from the level of consciousness of the modern economy - accounting integrity. Honesty is the basic norms of the market economic activity, accounting integrity is an important part of the social credibility system, is the soul of the market economy. Under the socialist market economy, accounting integrity is very important, but in reality accounting Honesty, accountant false accounts, the distortion of accounting information, the users of accounting information will decision-making errors occurred users of accounting information the trading behavior contrary to the true wishes of seriously infringe on the interests of the objects of accounting services, affect social stability, causing heavy losses to the state, affect the sustained, steady and coordinated development of the national economy. Accounting integrity problems are properly resolved, will become a huge obstacle to hinder the smooth development of Chinas market economy. The maintenance accounting principle of good faith, to improve the level of accounting integrity, construction accounting credit system is an important issue that we face. Accounting integrity honesty and promise-keeping, it refers to the accounting behavior including good professional ethics and professional honors, superb technical expertise and skills, improve the quality and service. Accounting accounting integrity expression a fundamental commitment to society, that is objective and fair, impartially reflect real economic activity, and loyal to their service for the users of accounting information. In recent years, the frequent distortion of accounting information, accounting information of listed companies is very common false cases, the the accounting interest-distortion has been to the point where people can not afford. First fraud cases Shenzhen wilderness to the later Zhengbaiwen Yinguangxia series of major accounting fraud cases, so that the credibility of the accounting profession and the CPA profession down to the lowest point of the historical, social accountants and evaluation of the CPA profession has plummeted. Lack of accounting integrity, the accounting functions play to lose the basis of false accounting information makes users of accounting information disoriented, misleading investors, misleading collaborators, to mislead the government. Accounting Honesty serious harm. Accepting all the investment of investors and creditors, including the States investment responsibilities in accordance with the predetermined development goals and requirements, rational use of resources, strengthening management, improving economic efficiency. In a market economy, the quality of accounting information, not simply in the internal affairs of the enterprise, users of accounting information include government, investors, shareholders, creditors, partners, etc. In addition to their own, they have effectively utilized the legitimate rights and interests of the accounting information it provides objective, accurate accounting information requirements. Companies in order to reap the ill-gotten gains for cooking the books, compiled false financial statements, the accounting information distortion, loss of correct prediction is the basis of invested enterprises in the financial position and operating results will make the use of accounting information, there is no objective, truthful accounting information on impossible scientific prediction, this will lead directly to the interests of the users of accounting information, including investors can not be guaranteed. The market economy is an economy of credit, credit is the basis of all economic activities, no credit, market economy, the formation of a variety of social and economic relations can not be successfully established, the market economy will not be able to maintain accounting credit is the root of economic activity chain the cornerstone, the main players in the market means to take the bad faith, a lot of accounting information distortion false, will not only directly affect the countrys tax revenue, the distortion caused by the various economic indicators, but also led to the departure from economic policies formulated by the state regulations and the actual situation, the impact national macroeconomic regulation and implementation, to the detriment of the market economic order, cause serious situation unfair competition, undermine the rational allocation of the limited resources of the community to the detriment of national and public credit crisis intensified between the organizations, groups and departments. . The development of the market economy, the role of the accounting integrity is particularly important. The quality of accounting information, the direct impact on the efficiency of the allocation of social resources, the only true and reliable accounting data provided to ensure the normal functioning of the decision-making execution statistics and accounts department. Lack of accounting integrity enterprise driven by the interests of a short-term behavior, this behavior is based on the virtual as the main means of income and expenditure, credit and debt, profit taxes, the need for quick success of the original records are no longer a sound and completemetering acceptance system has become a dummy, internal prices and quotas no longer play a role, the results of the weakening corporate management foundation work, companies lose the basis for the existence and development. Personal contacts bad faith damages interpersonal harmony, resulting in human weak. Accountants bad faith, the pursuit of the interests of hedonism expansion, the loss of the most basic legal concepts, the accounting profession Road, Durham mourning, and not be able to adhere to the principle, even collusion, advice for violations of the law and discipline activities, directly involved in the forgery or alteration of false accounting information , to defy the law, the light may not engage in the accounting profession, in serious cases will be punished by law. Intermediaries contrary to the guidelines, fraud to act as Pishendanwei umbrella, make false statements, false audit reports issued, these will be punished, not worth the candle. Accounting lack credibility, the ultimate result, by the greatest harm is not the accounting profession and accounting personnel itself.The market is just not voluntary equality premise, loss of integrity, and to engage in deception, only brewed bitter fruit, and suffered a crushing defeat, the old giant Enron, World Communications painful fact describes allMotivation to distorted accounting information is varied, but the result is always supposed to belong to the state or the collective, or the companys assets, according to for small groups or individuals all. In the accounting process, accounting statements inflated spending, the cost of multi-column column less income, concealing profits, in order to evade tax, or misappropriation of corporate assets. The resulting accounting information missing, its fundamental purpose is to obtain improper benefits, this is bound to harm the national interests of the enterprise, resulting in a huge loss of state tax revenue and corporate assets, is bound to harm the interests of investors, creditors and other stakeholders.The interests driving is the most fundamental and most direct cause of Accounting Fraud Economic man is the pursuit of breeding to maximize the interests of enterprises, managers, accountants and certified public accountants, opportunistic behavior, in the case of system constraints in order to maximize their own interests will lead to Accounting Fraud . With the change of the economic system, peoples ideas, values a profound change, the greatest force in the market economic system, people fraud is the envy of material wealth, the meteoric rise of desire, etc. These can not be achieved through the proper channels, people have to rely on illegal means to change. Own mother when reached by this means when the part of the person or enterprise, other persons or businesses formed a broken window effect, lose the trust of favorable psychological support its opportunistic. The loss of the independent status of the Certified Public Accountant. As the most important aspects of the audit, a certified public accountant must have a fully independent status. Investors, owners, and other stakeholders want an independent review of the certified public accountant to review the financial condition of the unit, accounting statements reflect recognized so as to safeguard their interests. It stands to reason that When entrusted to certified public accountants should be review units of accounting information to evaluate the real review. Registered public accounting firm that audits the right client in the hands of a lot of accounting firms in order to survive and to select the audit unit cooperation the way, the loss should be independent. Disordered development of the audit market makes those firms to meet the customers through false accounts to survive abide by the principles of the firm went bankrupt, and the passage of time, the entire audit industry start to cook the books, CPAs completely reduced management authorities tools. In addition, the accounting firm expectations of corporate advisory services fees also allowed to lose should the independence. Currently, the accounting firm continues to expand its scope of business, a growing number of accounting firms that engaged in the financial review business consulting services business, in order to obtain the consulting services business, CPAs often accounting principles in the audit process and enterprise management authorities transactions, making the loss of the independence of certified public accountant.Under the conditions of market economy, economic activity, mainly through mutual transactions between the various market players, the amount of information than ever before, and ever-changing. And our current market mechanism is not yet complete, there is no formation of an effective mechanism to ensure that the information publicly, impartial and effective transmission, which makes the market transaction entities and investors understand information asymmetry, bad faith and fraud possible. Accounting duties or business activities must provide tax, banking, industrial and commercial, and government agencies and other relevant departments, but the use of various units of accounting information use for different purposes. Such as banks, examine the solvency of enterprises, operational capability, profitability, development capacity and other comprehensive evaluation to determine whether the relevant enterprises to provide loans to their intended use. Indicators qualified enterprises to loans, poor solvency corporate lending is certainly not assured, this is understandable, but often many enterprises report initially to the bank does not meet the requirements, but returned redo loans . Knowingly made a false or even in disguise made false can loan companies will, of course, for the funding needs to do this fake. This bank credit management approach, the objective has led to an increase of operational risks, but also caused the others do not follow the professional ethics suspected. Relevant regulations and economic the uncoordinated development environment also inconsistent accounting information may. Generated a lot of adjustment content such as serious separation between the new enterprise accounting system accounting requirements and tax regulations, accounting, sometimes need a separate tax accounting accounting for enterprises to set up two accounts, which lay a hint. Information media, software diversity is also a factor. Envisaged government, taxation, banking, corporate use of information and data networking, false information is not very difficult to survive? Section 212 of the Companies Act provides: Company presented false or conceal important facts, financial and accounting reports to shareholders and the public, to a fine of between 10,000 and 100,000 yuan or less directly in charge and other persons directly responsible officerfine. constitutes a crime according to the law be held criminally responsible. Accounting Law Article 45 provides that: incite, instigate, compel the accounting office, accounting and other personnel . constitutes a crime, be held criminally responsible; does not constitute a crime, you can at RMB 5,000 yuan. the following fines are state workers, should also be demoted by his unit or units concerned in accordance with the law, dismissed, expelled administrative sanctions . There are a lot of provisions merely listing may not have this or that behavior, but did not give a violation of how to deal with later. Of such provisions, and expressly frauds expected cost ceiling, not only the lack of deterrent, and have actually played a role in instigating. Improve the system of the Supervisory Committee. Present, many of the companys supervisory board members are nominated by the controlling shareholder, the members of the Board of Supervisors and more is a person within the company and the quality is not high, the companys Board of Supervisors are often just going through the motions in the company to hold a shareholder meeting to become a form of things, it is difficult to find its application. As a result, it is recommended that the current board of supervisors system strengthening: Should raise the status of the board of supervisors, level, higher than the board of directors directly responsible for all expenses directly from the companys profits in the single row shareholders meeting to make direct payment to the shareholders meeting, it is now with the same level of the Board of Directors increased its finances from the companys senior independentout; Sound Supervisors appointment system, supervisors appointment procedures, qualified personnel to carry out detailed regulations to avoid major shareholders, board of directors and managers and supervisors directly appointed to the Board of Supervisors to become their vassal. Only do the two points above, the Board of Supervisors to really have an independent status, in order to fulfill its oversight function.Improve the system of board of directors as corporate governance, the board of directors of the core, and its main duty is to safeguard the interests of the shareholders of the companys major decision-making and supervision of managers operating activities. I believe that the board of directors in order to get better perform their duties institutional perfection, it must be carried out in the following two aspects: Should firmly carry out the separation of ownership and management to non-company shareholders, especially the members of the Board serve as the manager of the company, so that the Board can better fulfill its managers operating activities supervise; Should strengthen the construction of the independent director system, create the conditions for the independent directors to participate in the companys operating activities, and learn more about their supervision to provide the conditions and at the same time you want the appointment of independent directors, economic impact of its independencepowers general meeting of all. According to the Central News reports: U.S. President George W. Bush at the White House on July 30, 2005 signed a corporate reform bill, so that the fight against corporate fraud activities, to strengthen the measures to become law under the supervision of the accounting industry. The direct cause of this new bill introduced recent U.S. financial fraud cases to light, the U.S. stock market, the credit crisis.The main content of the bill include: the implementation of financial fraud criminal punishment; establish an independent board to oversee accounting firms; restrictions; accounting firms to provide advisory services to its audit of the company; prohibit companies provide personal loans for senior management and directors; at the same time to make some new regulations for financial analysts to prevent conflict of interest.Learn from the mature foreign experience, combined with Chinas actual situation, to modify, improve relevant laws and regulations, increase penalties for counterfeiters so that false expectations cost is far greater than the proceeds of fraud and under the method of accountingshall be