by the accounting staff to comply with the accounting professional ethics and social morality directly and indirectly in a variety of social activities, promote social ethics level continues to increase.
One has the appropriate business knowledge, but cannot do the accounting officer responsible for the work; the participator is difficult to accomplish the tasks of. Therefore, the accounting officer should be equipped with the appropriate skills. Firstly, as a corporate accountant, their main task is to take place on the economic issues of the enterprise for accounting, so the ability to use accounting knowledge to solve real-world problems, is an accountant for each basic requirement. Secondly, the accounting officer should have good emotional intelligence, good interpersonal skills, especially accounting officer, and even more so (Mei-Lung, Chen & Chenoweth, 2013). Only in this way, it helps to carry out proper and reasonable accounting method of accounting personnel.
Accounting ethics in the aftermath of global financial crisis全球金融危机后的会计伦理
There are three major issues in the aftermath of global financial crisis. Firstly, it is the lack of authenticity of accounting information. Post-crisis era, in the process of enterprise development, more and more attention authenticity of accounting information, accounting information has become the main basis for decision-making of investors and managers, accounting information lack authenticity, the system can not fully reflect the economic activity in the development process. The lack of authenticity of accounting information has become a major problem facing the development of enterprises, and gradually accelerate the speed of development, so that the accounting staff lack professional and moral qualities, the process of carrying out accounting activities, the work ethic is the basic principle to be followed accounting personnel, but also social Moral Construction of key components. Secondly, the accounting staff of professional ethics is missing. Since the accounting staff of the special nature of their own, face the temptation of economic interests, so that the accounting officer was forced to compromise, so that the accounting staff in violation of national laws and regulations, ethics serious deficiencies (Loeb, 2015). During operation, the part of the accounting staff to make itself more economic benefits, using its own functions, use of corporate public funds, a relatively low professional quality of some of the staff cannot meet the needs of the development of the knowledge economy era. Thirdly, legal awareness, supervision and management mechanism is not perfect. In the process of enterprise development, most accountants do not focus on accounting related laws and regulations, are not familiar with and understand the basic content of the accounting professional ethics that often occur ideology of individualism and consumerism, although China has issued a corresponding accounting law Regulations, however, in the actual work, the intensity of the implementation is weak. In the process of building accounting regulations, supervision and management mechanism is not perfect; the internal audit department exists only in form, not the effective functioning of the supervision and management.
There are five major measures to help to strengthen accounting ethics as following. Firstly, i
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