外文翻譯---探討我國注冊會計師職業(yè)道德問題-會計審計-資料下載頁
2025-05-12 09:39本頁面
【導讀】遭到嚴重的誠信危機的情況下,必須重新思考審計職業(yè)道德。本文通過剖析相關現(xiàn)實社會問題,探討成因。及其后果,提出重建審計職業(yè)道德的一些構想。朱镕基總理指出,現(xiàn)在經(jīng)濟生活中的一個突出問題,就是不少會計師事務所和會計人員造假賬,機制,注冊會計師擔負著過濾會計信息風險、降低會計信息識別成本的責任,被譽為“經(jīng)濟警察”。體系和道德規(guī)范尚未建立起來,從而表現(xiàn)為會計行為混亂。司造假案件的背后,注冊會計師幾乎都受到了牽連。一時間注冊會計師不勤勉盡職或是說謊、欺詐,甚至。串通作弊,被看作上市公司造假和資本市場混亂現(xiàn)象的罪魁禍首。人關注被審計財務報表的質量以及注冊會計師審計職業(yè)道德缺失、誠信危機等問題。中國注冊會計師從恢復之日起就存在獨立性問題。人注冊會計師隊伍和眾多的違規(guī)事件,這種處罰成本太低,對違規(guī)者無法起到震懾作用。需要盡快出臺后兩部分規(guī)范,以解決當前注冊會計師行業(yè)存在的職業(yè)道德問題。
【正文】 ally acmodative behavior norm of the occupation activity. The accountancy39。s occupation morals requests accountant a right processing to is interpersonal, personal in it the work and society of behavior norm and standard for relating to. It’s body now the economic benefits of the socialism to the request that the accountancy works is what the accountant is in the longterm the fulfillment bee. In order to being driven by benefits, the accountancy concocts, the accountancy39。s information lose true phenomenon more and more seriously, almost being a kind of more widespread phenomenon, serious interference normal social economic order, injured a national and social public benefits. This text analyzed an our country an accountancy an occupation morals of present condition and reason, think a key should from strengthen a political study, exaltation to accountancy occupation morals construction the understanding of[with] importance。 Strengthen an occupation morals education, strengthen the wealth meeting personnel39。s sense of calling。 The establishment inspects a mechanism, taking care of a wealth by law。 Building up accountancy39。s post rotates system, promising the accountancy works quality。 Build up a sound selection and encourage a stipulation mechanism, raise accountant business character。 Insist to often grasp unremittingly, value occupation morals to construct to wait path effort. Accountant occupation morals39。 is appearance and develop along with the social division of labor, has the same occupation relates in together. Accountant occupational ethics although belongs to the ideology category, constituent the society moral reconstruction. consummates the social morals system, and have the important aspect, is important content the advanced cultural reconstruction. The current about finance and accounting work quality and the market economy order key aspect is accountant the occupational ethics construction serious lag, so to strengthen accountant occupational ethics construction is establishes the socialist market economy order and sets up accountant the profession male letter strength the urgent need. This article discussed the occupational ethics standard content and the basic characteristic embarks from our country accountant, discusses the necessity of accountant occupational ethics construction, namely strengthens accountant the occupational ethics construction is the socialist market economy healthy development need, strengthens accountant the occupational ethics construction is the need of develop survival of accountant the profession. Thus analyzes our country accountant occupational ethics present situation performance, investigates its reason: Namely understanding erroneous zone, benefit actuation, following the crowd psychology, education malpractice and inspector general not strength. And elaborates the way of accountant the occupational ethics construction from six aspects: Improves accountant the environment。 Grasps autonomy from the accounting personnel, the school and the society altogether draw lots count the occupational ethics education。 Selects outstanding accountant the talented person, constructs the high quality accountant troop。 The finance department strengthens the coordination, continues to carry out consummates accountant to delegate the system。 Establishment and perfect accountant laws and regulations system, “l(fā)aw, norm” union, to enlarge law enforcement dynamics。 The perfect surveillance mechanism, establishes appraisal system of accountant the occupational ethics.
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