版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领
文档简介
ArticlesofAccountingEthics
AboutthediscrepanciesoftheAccountingEthicsofChinaandthatoftheUS
ArticlesofAccountingEthics
AboutthediscrepanciesoftheAccountingofChinaandthatoftheUS
AsthedevelopmentoftheMarketEconomyandtheGlobalization,moreandmorefinancialscandalscomeintothecentrestageofthepublicconcern.Asthecurrentsituationstands,thefactpushedustostudydeeplyaboutwhytheatmosphereoftheaccountingethicsislikethis.
Withtherapiddevelopmentofthecertifiedpublicaccountantprofessional,theirprofessionalmoralattentionincreasingly.Variouscountriesdevelopcareermoralcode,standard,tostrengthenthecertifiedpublicaccountantprofessionalethicsconsciousness.TheUnitedStatesistheregisteredaccountant'sprofessionalofthemostdevelopedcountries,theirprofessionalmoralstandardsalsostandardandcomprehensive.
Next,let'sdiscussAboutthediscrepanciesoftheAccountingofChinaandthatoftheUS
First,somescholarsinourcountrysummarizedthereasonstoseveralpointsofview.
1.Whatareonthefrontlinearethecorruptofprofessionalethics,andthegreedyofauthorityandprofits.Becauseofthemorestressesofthelivesandthejobs,andthevanityoftheworld,someonemaylosehimselfinthepursuitofluxurylivingandpersonalpleasure,andmayyieldtothetemptationsofpower,beautyandmoney.Asaresult,theindividualwill
agoodexternalenvironmenttofosterthiscultureofrespectedcreativenessofaccounting.
ThenwecanmakeaconclusionthattheUnitedStatestendstotransparentinformation,torequirelargeamountofinformationdisclosure,andtoemphasizetruereflection.Undertheconditionlikethis,influencedbythemicroscopicatmosphere,themanagersandtheaccountantsaremorewillingtodisclosemoreinformation.Inthemeantime,theaccountinginformationuserswillrequirehighertransparencyoftherevelation.Consequently,moretrueinformationwillbedisclosedsothatamoreopenaccountingenvironmentcomesout.
ThenletushavealookattheaccountingtraitsofChina,whichareconcludedasthefollowingpoints.
Firstofall,thelegalcontroltakesprecedenceoverthevocationalism.TheaccountingenvironmentinChinaissociety-oriented;thatisthegovernmenttendstousethelaws,regulationsandothermeansofstandardizingaccountingrulestolimitthemandatoryaccountingpractice.Thiswayofmanagementisliabletoneglecttheindividualprofessionaljudgments.Atthispoint,comparedwiththeUnitedStates,theprofessionallevelofaccountinginourcountryislower.Becausetheaccountantsmustdealwiththestuffentirelyaccordingtothelawsandregulations,itisreasonablethattheaccountantslackabilitytodealwiththevarioussituations.Eithertheself-controlcapacityortheprofessionalskillhasaverylongdistancetocatchupwiththatoftheUnitedStates.
Next,theconsistentisconsideredtobeofparamountimportance.Theaccountingvaluethatemphasizesontheunitytendstouselegalcoerciontostandardizeeverydetail,andstressesaveryhighdegreeofunityinthewholecountry,includingtheaccountingsubjects,andthestructureandthecontentofthefinancialreports.Chinesecultureadvocatescollectivism.Theideologywhichisreflectedintheaccountingsystemandtheaccountingstandardrequiresuniformaccountingpracticesofdifferententerprisesandtheconsistentaccountingmethodsduringdifferentaccountingperiod.Thismethodologyjustprovideslittleroomfortheprofessionalaccountingtreatmenttoadaptlocalconditions.
Thethirdtraitisthepreferencestabilityandthelowlevelofinformationtransparency.Generallyspeaking,thesmallertheindividualismis,thehigherdegreeoftheavoidanceofuncertaintyandthelowertherigidityis,andthehighertheconservationofaccountingvalueis.IntheChineseculture,webelievetheassertionthatis“toprepareforuncertainty”.Thisapparentlyindicatesourstablecultureidentityinseveraldifferentaspects.Sothepreferenceofthechoiceswhichareabouttheaccountingmethods,themeasurementoftheaccountingelements,andthecontentofthefinancialreport,confirmedbytheaccountinglawsandregulationsofChina,echoestheconservationattitudeoftheculturalidentity.
Tosumup,thecharacteristicsofaccountingofChinacanbesummarizedtothecollectivismandtheauthoritism.ComparedwiththeUnitedStates,ourinformationtransparencyisnothighenough,whilethatsystemofAmericaisrecognizedasatransparentandopenmodel.However,thesystemofourcountryisasubtleandmysterioussample.Suchculturaldifferencesdirectlyreflectedintheaccountinginformationdisclosure.MattersrequiredtobedisclosedasmanyaspossibleandasdetailedaspossibleintheUnitedStates,butthecompaniesinourcountryarereluctantordelayedtodisclosetheannouncementofmajordecisionsrelatedtotheannualreport,andthereportsarealsolackofprovidingthetotallymethodologyofmeasurementandthefairrevealedofthedata.Managersandaccountantstendtokeepthebusinessinformationconfidential,andhavethetendencyonlytoshowthemanagementactivitiesandcapitalfinancingactivitieswhicharecloselyrelatedtothedisclosureofaccountinginformation.Theytrytheirbesttoavoidthetransparencyoftheinformationtothepublic.Andbecauseofthewithout-sayingrules,thecompanieswillnotusetheinformationthatisdisclosed.
ThefactseemsthatthesystemintheUnitedStatesissuperiortothatofourcountry,butitisnotexactly.Neitherofthemtakesautomaticprecedenceovertheother.Tojudgewhichofthesystemsisthemostperfectmustbepredicatedinpartonthesameassumption.Sowithouttheidenticalbasis,thestatementwillbearbitrary.Althoughtherearesomanydifferences,notonlyinculturebutalsointhestagethatthesociety’sdevelopmentison,betweenourcountryandtheUnitedStates,manyexperiencescanbeusedforreference,especiallyontheinternationalizationaspect.
Nowthemacromarketenvironmentischangingallthetime,onlydependingonfragmentaryrealinformationisnotacceptableanymore.Themorevariousthemarketis,thenthemoretrueinformationareneeded.Andthemoreinformationisneeded,moreusefulitcomestobe.Sotofitthesituation,weneedtochangesomeintrinsicbelieves.
However,thecurrentisthattheaccountinginformationisfullofseriousdistortion.Iftheindividualdisclosecompleterealinformation,itmeansthathegivesuphisinitiativetogetpotencialprofitandhisunwrittenrighttobelucrative.Then,thispartofinitiativeandrightwillcometotheindividualswhodidnotgiveupthem,while,simultaneously,theprofitwillcometotheindividuals,too.Overtime,noindividualiswillingtogiveuptheinitiativeandtheright.Thatiswhytheatmosphereislikewhatweseenow.
Yet,canweattributetheproblemtotheflawedsystem?Butactually,wehavemorelawsandregulationsitemsoftheaccounting.Therefore,neitherstrengtheningthesupervisionnorimprovingthepoliciesistheeffectivesolution.Theessentialpointshouldbefocusedonthevaluesabouttheaccountingethicsofthewholecountry.Yetonthethresoldoftheinnovation,seriouslawsandregulationiscrucial,whilethemostimportantthingisthelawsandtheregulationsarereallyimplementedratherthanformalism.Inmyownpointofview,thefundamentalelementistochangethemindsoftheaccountants.Itisrealadifficultthing.Andthischallengeneedsseveraldepartments’cooperation.Thepartsinthecooperationincludenotonlytheaccountingindustryitself,butalsothelawenforcementdepartment,theauditdepartment,theeducationsectorandsuchforth.
Everyrevolutionandperfectioncannotbecompleted
温馨提示
- 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
- 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
- 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
- 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
- 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
- 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
- 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。
最新文档
- 2024年标准建筑工程工程合同
- 绿化承包合同范本2024年
- 建筑施工临时劳务合同范本2024年
- 2024年个人授权委托合同书
- 押运员聘用合同2024年
- 离婚协议声明2024年
- 父子财产分家协议书2024年
- 贷款居间服务合同2024年
- 2024年民政局离婚冷静期协议书样本
- 双户囗注销委托书
- 第二章 污染物对生物的影响
- 《创建我们自己的“阅读银行”》课件
- 幼儿心理学教案
- 【新教材】苏教版2017版新版六年级上册科学全册教案
- 北师大版二年级数学上册三 数一数与乘法《练习二》教学设计
- CKD海外建厂管理办法及流程
- 生物化学下册课件第2章生物能学
- C3植物和C4植物(课堂PPT)
- 销售提成计算方法(共2页)
- 外研社八年级英语M1-M2单元测试卷(共8页)
- 人教版四年级数学上册《第6单元第5课时 练习课(商是一位数除数接近整十数的笔算除法)》教学设计
评论
0/150
提交评论