Ethics and Accounting Ethics

 (a) moral

1, moral meaning: Later, people will be both used in conjunction, be regarded as the economic base by a certain society determined to good and evil, beauty and ugliness, doctrine and unjust, fair and impartial, honest and hypocritical for the evaluation criteria for the protection of the law and rely on public opinion, traditional customs and beliefs to maintain the heart, the adjustment between people and the relationship between the individual and society norms and standards combined.

, with a wide range of social, have self-discipline.

3,. moral judgments dilemma: to face the fact that the result of different decisions is very different from Chinese folklore

had such a story: Once there was a mountain, the mountain there is a temple , the temple has an old monk, the old monk painstaking practice for 30 years, is about to fruition. There is a mountain town, the town famous foreign high officials, this high-ranking officials outside the very sinister and ruthless, always wanted to destroy the old monk's name section. One day, high-ranking officials outside of their own quite a bit of a beauty of her maid, said: people, but tomorrow, if not successful hours of cock, I will kill you beling. Naya Huan, of course had to do so, so into the temple, cast out all the technical solutions to seduce the old monk. I did not realize that the old monk is a true monk, meditation actually not budge all night. She was about to cock, and Naya Huan thought his life was not guaranteed, they burst into tears. Old monk puzzled child, could not help but ask why it is crying? Maidservants, pointing to his curse: Old and not yet convinced to ask: Quickly asked the old monk is happening? Maidservants took about what has happened from the beginning again. Now, the old monk really encountered the dilemma of choice: nothing about them, which is no Buddha; into the rape case of color, also can not become Buddha. Old monk how to do?

ask a Zen master, who knows, after listening to him, and did not directly answer questions, but told another story. Said: There was once a Buddhist woman in width, often entertained four wandering monk. A time, there is a monk all the way home in her practice for a long time. Day, the old lady said to a servant girl: you go to seduce the monk, whether he is really to try a monk; seduce you if successful, will be a generous rewards. Maidservants will act according to that result, the monk has always been unmoved. Maidservants back praise: This is also true monk. An old lady angrily exclaimed: He is not really a monk, let him get out immediately! Monk will be left helpless. A year later, the monk came again, she tried to leave his practice. Soon, they followed suit, let Naya Huan went to seduce. Results monk really hooked, but also let her maid not to tell her master. Home loyal maidservants or truthfully report it. Who knows, this old lady has praised, saying: treatment stall, urban management is in law?

, coincides with the Devils on the Doorstep how prosperity. Why is this a condemnation of the people of the City Administration. Urban management and the vendors of Speech by law enforcement in the frequent occurrence of violent and smashing things and killing people lift the table incident, chased the profession has been criticized by the public. This One gang of urban management; second triad of street vendors. Whether it is The Government should pay attention to They survive at very low cost, which in itself should be encouraged. All fairness, if there are other options, would you like a street vendor? It is the poor street vendor last a way to spread the last social safety valve. If the poor are set to spread even fail, many people were forced to, a life of crime.

(2) amendment to the Constitution - and the demolition of private property

2003 年 8 22, Xuanwu District, Nanjing relocatees Weng Biao Deng House Lane in the demolition of its headquarters office pouring over fire Gasoline body.

9 15, the same tragedy in Tiananmen Square in Beijing Golden Water Bridge, the peasants in Anhui Zhu Zhengliang body.

violations against unlawful search or intrude into citizens of the residential acts must be investigated.

the establishment of private property is the first human impetus to create material wealth, the protection of private property rights can maximize the public release of the wisdom and enthusiasm to create wealth, thus promoting the progress of social civilization. The objective existence of private property rights limits the government's authoritarian and arbitrary, is the unlimited expansion of government power to resist the strong gold barrier. Currently, violations of the prominent citizens of the phenomenon of private property mainly for urban and rural land acquisition demolition.

United States: United States reasonable compensation for consultation between the parties related to the law: the Government has no collection of personal land and property, except to give a reasonable compensation. Here, Fair market price for the demolition of the two sides reached an agreement to provide a standard.

Korea: according to the law if it is contiguous development of plants and trees, residents are the first thing is to set up the demolition Measures Committee, the name of the group rights. Principles are: plants must pay for the demolition of the results must ensure that every life can be improved.

(3) returning lost money

Confucius, a student rushed jumping into a river rescue, the rescued families out of gratitude, presented to the students of Confucius a cow. Been argued that people greedy, so he dare to expensive gifts. Ask students to Confucius, Confucius is not only recognition of the students are right, then also specify: the only way to encourage more people to save water ah!

dollar picked up the child on the way how to do, seemingly simple question, but it reflects the embarrassing situation of moral education in China: moral theory and moral practice of serious separation.

According to Japanese government data showed Japan in 2004 of 740 million items being lost in 2005 reached a record high of 10.7 million. These items include 330,000 mobile phones, 730,000 purse, 132 billion yen in cash. Most of these things can be like returned. But there are 1.4 million umbrellas and 876,000 scattered clothing, such as scarves, gloves, only part of the owner can be found.

3 end of a male worker in Osaka, Japan, garbage classification, picked up 10 million yen in cash (about 670,000 yuan), and immediately informed the local police to find the owner. According to the Japanese, Coincidentally, this year in February, Ms. Wang Yantai car accidentally hit a taxi on the phone to fall, in order to return phone exaction taxi driver was paid 200 yuan. She complained:

education in China have returned to the owner even picked up a penny or confiscated. Returning lost money is not only a moral demand of Chinese citizens, but also Chinese civil law norms. Under Chinese law, a duty free return of Lost Lost objects Lost unclaimed property shall be vested in public. If people refuse to hand over Lost Properties Lost, in serious cases will be sentenced to imprisonment and a fine.

China Taiwan's Civil Code stipulates: Lost Property, shall notify the owner. Owner is unknown, the notice should be claiming, or report police and autonomous agencies, and lost property be deposited. Lost in 6 months, there is the owner and submitted to the relevant custodial fees claimed, the owner shall return the lost property, unclaimed, on the go who

Lost Europe: turned over to the police, picked up return date All

who will be turned over to the police Lost Properties is more common practice in countries and regions. Many provisions of the legislation around the world, Lost and the police in the performance of its obligations under a certain amount (such as reporting, publicity, demand), if the lost property is not claimed, will belong to all the finders.

Dutch Civil Code provides that within two years of valuable items to auction if no one claims, income state. Non-valuable items over 1 year and 1 day unclaimed, you can go pick up objects to use, until you find the owner

(4) death and taxes

it can not be simply equated moral choice throw a coin can make a choice, and in many cases we can not know if it is reasonable and correct choice. In some ways, morality is their strength, moral person means that you can trust, how much can carry, is the choice of commitment, that is, if you have the ability to be responsible for your choices. That is not to do any choice but to finish the selection, how to do specific.

in the moral life and in between with the non-, between good and evil, and worthless things of value to choose between what is easy; is precisely the essence of moral dilemmas to the people In between is and was, between good and good, between the two valuable things an either-or choice. The tragedy of life is the most profound is that the contradiction between the lead of.

movie , but the costs are likely to abandon Huang Yaping to the big city he provided the opportunity to reveal talent; if only for cause, he can not hesitate to choose Huang Yaping, but he hesitated, the reason is that love is difficult NUTRITION let go of. In recent years women have a hot topic - Someone to sing the praises of a strong woman, wife and mother has been calling for this and say, today. Reasons that constitute elements of both types of personality is difficult to coexist in the same female, and two types of women and both are valuable. Objective moral dilemmas arise because of difficult social conditions existing satisfactory. If future changes in the existing household registration system, and if the opportunity to be able to complete between the city and country people of equal distribution, without irregularities on the interference of equal opportunity and reasonable, then, might not the plight of Gao Jialin will not be generated. Similarly, if our cadres are good honest and competent, or not taken by the selection of cadres appointed superior approach, and perhaps also those who desire to avoid the politics of these people in the choice between career and personal troubles. If the household labor has been highly socialized, wife and mother to do a dragon lady or a debate that will do much to ease.

(b), professional ethics: is engaged in a certain socio-professional people, in their professional activities in particular should follow, to adapt their professional activities code of conduct, their own businesses as a Development have formed a different work ethic, to reflect the different occupational psychology, occupational habits, professional liability and professional traditions.

example, the doctor's professional ethics is a life-saving,

the plight of the earthquake disabled

comes to life and death caused by the earthquake disabled people, bandy Bay Township, Wenchuan County Ginkgo villages of the villagers had spontaneously mentioned Xiaokai Ying. 39-year-old Xiao Kaiying, the earthquake moment, is their own labor fields. After being injured by large stones, Xiao Kaiying did not receive timely medical treatment until 10 days before she was shipped out of the helicopter from the mountains, and delivered the same day, West China Hospital of Sichuan University. Written on the hospital's medical certificate, her left leg fracture, right ankle fracture with internal and external.

Xiaokai Ying village in Wenchuan County in which the territory of the middle of the Minjiang River Valley, between the County and the epicenter Yingxiu. High mountains and deep valleys as here, the mountain will collapse on both sides of most roads buried valley. Therefore, this area became the latest rescue forces reach the West China Hospital of Sichuan University after surgery, Xiao Kaiying on May 26 were flown to Shanghai Changhai Hospital for further treatment. August 1,Discount UGG boots, she returned the end of the treatment in Shanghai, Sichuan, Sichuan Province, was admitted to the orthopedic hospital. Four months later, that is, December 28, 2008, to the left thigh, left calf bracket all filled with puncture Xiao Kaiying were advised from the hospital. Xiaokai Ying told reporters: , was shipped back to the village.

provide free treatment for earthquake victims in the December 31, 2008 end. Next, as farmers Xiaokai Ying, can only take the Professor Li Jian

China Economic Times said, The reality is very difficult. if not promptly treated the wounded of rehabilitation science, but also a large number of earthquake casualties will lose the opportunity to recover and become life-long disability. 7000, official announcement, closing at 12:00 on October 8th, 2008, killed 69,229, injured 374,643, 17,923 missing.

embarrassment

the one hand, the hospital is a lot of need for further treatment of the wounded, sick and wounded the other hand, the hospital will be To the beginning of this year, the earthquake injured most hospitals has The Mianzhu City People's Hospital in Hong Kong and other charitable organizations received financial assistance, be admitted to the earthquake are still disabled one of only a few hospitals.

because a large number of treatments are free, treatment, medicine costs, supplies, fees are to advance the hospital, the hospital's finances in dire straits so far, the end result is owed to commercial medicines, supplies, money, like a snowball business more like the more roll. On the one hand, hospitals in the disaster relief process has not been the cost of subsidies, on the other hand, medicine and supplies business also drives business for money. Mianzhu City People's Hospital after the disaster hit the most difficult bottleneck. Operational difficulties of funds, personnel shortages, equipment shortages ... ...

because no money

why so many people the lack of effective rehabilitation treatment, but had to discharge? Where is reason?

has been injured in the disaster area for the running of the follow-up rehabilitation Professor Li Jian personal experience confirms this: national rehabilitation medical team. out of the 180 - 190 person list of medical experts, the final implementation can come about 100 people, the local do not. start, the first thing is to, but then do not the. because even the local Some grass-roots work rehabilitation agencies can not afford the salaries, the state's money is not in place, no money for aid to, not to mention the rehabilitation of more money. State money can not always into hospital, experts here medical treatment, service is not for money, but to arrange for meals and accommodation to local, and even this place has difficulty, after a batch so they just do not. , Dec. 31, to stop all medical expenses, mobilization of the injured home. many of the injured were discharged hospital, West China Hospital, after which there was one, an orthopedic hospital did not, there are dozens of Provincial People's Hospital, Chengdu second Some People's Hospital, the largest rehabilitation center is now Mianzhu City People's Hospital, a county hospital, because there we have the support of the project, the Hong Kong support the Caring for Children Foundation. an important factor in mobilizing the wounded come home. The afternoon of February 6, Sichuan Provincial People's Hospital, China Economic Times staff reporter said that at present, national and provincial policies have not down, the hospital is entirely based on humanitarian considerations, there will be patients who can not pay away, but the hospital has had to consider the enormous economic pressures facing.

gold Hongyuan Zhang of the hospital board room area in the cement on the road, walking accept the China Economic Times reporters: , money can not always to the hospital, do not know why. Jiang Tao provincial health department spokesman told the China Economic Times, after the earthquake prior to December 31, the emergency relief period of national identity in this period, the earthquake affected areas as well as general patients wounded, a doctor is not spending money. December 31, the State did not introduce policies, the provincial health department has repeatedly up this report, hoping to introduce policy, but until now no response.

to reporters about a doctor, and now the earthquake has been a year, a large earthquake has disabled the body plate, to a year and need to change or take down, if you do not take it, that part is not solid fracture , if there is accidental injury, it may break again. But many of the wounded do not know, even know, medical expenses may also be worried about dragging the matter

(c), Accounting Ethics

1, Accounting Ethics:

Accounting Ethics, is the accounting officer to correctly handle the accounting affairs of economic relations between people sum of behavior, that accounting personnel engaged in accounting work should follow ethical standards. In other words, the accounting industry, the nature of its own accounting staff must be all honesty, personal integrity, follow the guidelines, do not do false accounts to ensure that accounting information is true and reliable. It is precisely because the accounting industry that honesty, truthful and reliable professional nature, only access to social trust and praise. Nowadays, with rapid economic development, and management has become increasingly important, especially accounting information is increasingly the majority of policy makers, investors, creditors, managers and other users of the importance of accounting information, it has become a government department an important basis for macro-decision making. But at the same time, accounting fraud, accounting information distortion, and growing, almost become a more common phenomenon. Remodeling accounting professional ethics, the accounting professional ethics to a new level, we need to improve the accounting professional environment for the improvement of the accounting staff of professional ethics to create a good environment. 2, what causes false accounting it? The reasons are manifold:

(1). Succumb to the pressure on the leadership, passive false

mainly by the people responsible for the bad moral influence. Person in charge of accounting work in full possession of leadership and management. With this natural affiliation, accounting personnel, professional ethics in the accounting units, the ability to play a role and play a role in the size, with inevitably from the property. And this unit from the property and with the cultural level, and its unit is responsible for the moral standards are closely related. Units in order to achieve an interest charge will tend to put pressure on the accounting staff, accounting staff resulting in violation of existing accounting rules, the work in the accounting fraud. Therefore, to abide by professional ethics, and many accountants are very difficult to achieve. Although some shortcomings of the accounting officer of professional ethics and fraud, but their roots behind, or stay in power caused by the instigator. Such as domestic famous These cases the surface is bad accounting personnel the performance of professional ethics, in fact, is the unit responsible for the manifestation of the will, the person in charge is a direct result of poor ethics.

(2). the government administration and management of the existence of the concept of dislocation and vacancy.

some local governments for the performance, economic growth indicators blindly issued or losses of state-owned enterprises the task, forcing the company to complete the task assigned by higher authorities had to fabricate false accounting statements.

(3). the accounting officers lack professional ethics.

in the process of establishing a market economy, the social misfits to the accounting professional ethics atmosphere caused a significant impact. People in the pursuit of material interests, personal egoism, hedonism, and other bad ideas gradually gained ground, desires swelling, weakening the patriotic collectivism, and serving the people wholeheartedly, some accounting personnel, regardless of the accounting profession realistic, objective and fair code of ethics. Driven by personal interests, desperate to intentionally forged, altered, concealed, destroyed the accounting data, used his position to embezzlement, vigorously corruption, misappropriation of public funds, and ultimately defy the law.

(4). Business is not fine, legal consciousness is not strong. Some accountants Moshou

stereotypes, do not make progress, the lack of study business, the spirit of excellence, the lack of professional ideals and professionalism. Lack of knowledge or knowledge of their business, aging, low level of expertise, while they do not study the law, ignorance of the law, accounting standards, accounting systems are poorly understood. Is neither law-abiding, not to act according to the.

(5). legal supervision mechanism is not complete and perfect system of accounting standards.

in their daily work, often failed to observe strictly enforced, the phenomenon of impunity, resulting in a weak awareness of corporate law, undermine the ability of self-discipline of enterprises. When the enterprise's financial behavior and accounting laws and regulations conflict occurs, often one-sided emphasis on invigorating the business, and relax the supervision of discipline violations. Moreover, the current accounting supervision, financial supervision, auditing and supervision. Supervision standards for oversight of the tax without unity in the management of ministries have their own way, overlapping functions, resulting in a variety of oversight can not combine a whole can not effectively play a supervisory role. Although the tax authorities every year for the financial price checks, accounting firms audit financial statements every year of verification, but the regular. Normative and the breadth, depth and intensity of internal accounting supervision is not available to give strong support, and thus difficult to form an effective monitoring mechanism again.

(6). oversight mechanisms are not yet complete and fully functional.

national monitoring system of internal audit as an integral part of, representing the national interest, through corporate oversight and control of economic activities to ensure the implementation of the country's financial laws and regulations. Unit leadership to various pressures, had to establish an internal audit department. In fact, this internal audit, they can not really accepted by businesses, basically not achieve supervision. Meanwhile, to meet the state's macro control and market management system of accounting required for the operation has not yet formed, the accounting standard system is not perfect, and the corporate interests of all parties that the community join point: that investors derive return on investment, executives get salaries from Government derive taxes. In many cases, the parties interests often conflict. Investors, managers give more consideration from a personal point of view is that the interests of the micro enterprises, the government from the perspective of the whole society is the optimal allocation of domestic resources to achieve macro-interest. Interests and the interests of the micro-macro difference, in large part induced the production of accounting fraud. And our country in violation of the accounting professional ethics of punishment is not, making the violation of accounting regulations, low cost and can give tremendous benefits for offenders, to some extent on the implications for the false arrogance. Because of social auditing and accounting advice, service system of legal supervision mechanisms are not yet complete and fully functional, making the accounting staff are often

the end of the first lesson

Lesson

a person can use incomplete knowledge to make up for morality, and a man of moral failure is difficult to make up with knowledge. Accounting is a general social morality and moral behavior and activities in the accounting profession in the specific embodiment is to guide and constrain accounting practices, accounting personnel and social adjustment, and different interest groups and the relationship between the accounting staff of social norms. [Accounting personnel level of professional ethics is related to the state, enterprises can implement financial laws and regulations, whether the maintenance of economic order, economic development can promote the key issues. In a market economy, the accounting officer is the center of multiple stakeholders, shoulders objectively and fairly deal with the difficult task of interests of all parties. Many enterprise managers in the pursuit of corporate wealth, the business goal of profit maximization, often irrational, express or implied false accounting personnel. In this case, if the ethical standards of accounting staff is not high, made subservient to the wishes of management accounts, accounting fraud can easily occur. In addition, some accounting personnel faith shaken, poor sense of responsibility, moral anomie, lack of good faith, abuse of power, law and discipline, took to the road of corruption and crime.

under civilized society, must be produced by cold deal? Two events last summer, has fully exposed the accounting industry is facing ethics problems.

First, the International Federation of Accountants (ifac), the worldwide accounting practitioners on behalf of international organizations, issued new guidelines for professional conduct of accountants. ifac ethics guidelines clearly the basic criteria in five areas: integrity, objectivity, professional competence and due care, confidentiality and professional behavior. All accountants, whether in business or government departments, must clearly be on the threat posed by these criteria, and in the face of these threats, to ensure no compromise.

Second, one of the world's most famous because of the accounting firm was charged with selling tax products. After the incident in a tax haven, KPMG said in a statement violations of its former partners take full responsibility, and apologize for this incident. Unfortunately, a similar incident a violation of professional ethics in all areas of the world have occurred from time to time, not to mention professional ethics to be ignored, even some practitioners seem to be common sense behind.

So why is there such a serious ethics problems? There are three possible explanations: first, deny the morality of greed. The IRS said KPMG partner in tax avoidance transactions in order to line their own pockets. But guess what, these partners will be how much money it? The second explanation is that they want to provide more services to customers and the industry desires a culture led to the inappropriate occurrence of such acts. Results-driven, people can set goals, and can lead to clutch at all costs to the desire to take business opportunities. If the firm personal monopoly in vogue, the situation will deteriorate. A third explanation is that the more tolerant, in order to provide better services to customers in order to find solutions, these partners should adhere to the principle in the time they made a compromise.

Regardless of the interpretation of accounting ethics education is to strengthen the imperative.

Second, the accounting staff of the professional ethics of the content.

1, proficient, competent

With the development of market economy, enrich the accounting functions, accounting, has also become increasingly complex. Accountant in business not only to face the new emerging economic issues, according to relevant regulations, make professional judgments, and records and reflect such matters, but also to business decision-makers in decision-making alternatives. Undoubtedly, the results of the accounting staff, will have a major impact enterprise management. For example, a recognition of revenues and expenses will affect the company's net income, thereby affecting the company's stock price, and stock price volatility is likely to affect the company's next fund-raising costs; another example, when the evaluation system in the formulation, If the only output of the production department personnel to evaluate the performance,cheap UGG boots, may lead them blindly, regardless of whether the product yield can sell, so that business inventories increased cash flow and improve inventory accounting and cost of capital; in the sales assessment When the performance of sales personnel, may result in false sales, the sales staff to improve their own performance, in the end the sales of the product, and the beginning of next year the sales of goods has been returned. Can be said that expansion of business scale, increasingly fierce competition among enterprises, all of the accounting staff of a higher quality of work required, if the accounting staff mistakes, often more than the production or sales departments Failure on more adverse business impact. Therefore, proficient, competent accounting staff should first have the professional ethics.

But how to do this? First, the accounting staff should reach the appropriate technical standards, technical standards that are different levels of accounting personnel should have the ability, technical capacity to ensure that accounting personnel, an important measure for the business.

Second, the accountants should have knowledge of and compliance with national, professional bodies and the relevant provisions of the Company. These provisions, some of the accounting personnel request its own conditions, such as China's specific guidelines Because of these provisions is the accounting staff to fulfill an important guarantee of its functions, so the accounting staff should be familiar with these requirements in order to be able to work freely in the use of them. With the deepening of the market economy, the continued promulgation and implementation of rules and regulations should be constantly learning, updating and enhancing expertise to maintain and develop their professional skills, improve their operational capacity. But more importantly, the accounting personnel in the practical work should comply with these requirements, especially in a conflict of interest with the parties concerned, when should the courage to uphold the principles of accounting.

again, accounting personnel should be diligent work, a positive attitude to work. An accountant, though they have a certain amount of expertise, knowledge of rules and regulations, but if the lack of enthusiasm, not to hard-working attitude to work,UGG boots cheap, then he can not play its due role.

2, to be fair is fair

accounting personnel in performing its functions, should abandon personal interests, to avoid affecting the performance of the functions of all possible conflicts of interest.

This is in accordance with the accounting staff in companies in which the special status of the initiative. And corporate accounting is closely related to a working capital movements, the results of their work will inevitably involve the economic interests of other people business. For example, in some of the costs of the reimbursement business issues, its not recognized,Bailey UGG boots, it will enable a person can not use corporate money to satisfy personal interests. However, if the accounting staff to perform oversight functions are not well, do not act according to rules and regulations, will definitely lead to the selection of indicators, but also directly related to the performance evaluation of the person concerned, and then related to their salary bonuses or promotions, which the accounting staff placed a very important position.

competence and impartiality of the accounting staff is equally important. An accountant, no matter how clean, swayed by personal considerations, but if incompetent, then it can not fulfill its responsibility as a professional; and only if the competent accounting staff, but can not avoid all conflicts of interest, then the results of its work is difficult to trust people, which would affect their role as professionals to play.