探讨我国注册会计师职业道德问题英文+翻译

探 讨 我 国 注 册 会 计 师 职 业 道 德 问 题职业道德是审计人员进行审计的先决条件，在现今社会审计丑闻相继暴露、审计诚信渐 失人心，整个行业遭到严重的诚信危机的情况下，必须重新思考审计职业道德。本文通 过剖析相关现实社会问题，探讨成因及其后果，提出重建审计职业道德的一些构想。朱镕基总理指出，现在经济虫活中的一个突出问题，就是不少会计师事务所和会 计人员造假账，出具虚假财务报告，这已成为严重危害市场经济秩序的一个“ 毐瘤”，他 强调，“ 不做假账” 是会计从业人员的基本职业道德和行为准则，所有会计人员必须以 诚信为本，操守为重，遵循准则，不做假账，保证会计信息的真实、可靠。一、我国注册会计师职业道德现状及原因分析(-)注册会计师职业道德现状注册会计师( CPA)独立审计制度是证券市场发展的基础，也是确保上市公司会计信 息质量的一种有效机制，注册会计师担负着过滤会计信息风险、降低会计信息识别成本 的贵任，被誉为“ 经济箬察”。然而，目前我国正处于经济转型期，由于人们观念转变和制度建设的滞后，适应社会 所需要的新的价值体系和道德规范尚未建立起来，从而表现为会计行为混乱独立审计 也不例外，在近年频频披露的上市公司造假案件的背后，注册会计师几乎都受到了牵 连 4 一时间注册会计师不勤勉尽职或是说谎、欺诈，甚至串通作弊，被看作上市公司造假 和资本市场混乱现象的罪魁祸首。面对上市公司的造假陷阱，越来越多的人关注被审计 财务报表的质量以及注册会计师审计职业道德缺失、诚信危机等问题。(二）我国注册会计师职业道德缺失的原因分析1. 独立性缺乏中国注册会计师从恢复之日起就存在独立性问题。刚幵始几乎每个事务所都挂靠 一个财政审计部门或省级以上行业主管部门，后来事务所多了，有关权力部门搞起了 执业资格认定，不免沾上某些政府职能延伸之嫌，脱钩改制以后，会计师事务所尽管己 完成与原挂靠单位形式上的脱钩，但其千丝万缕的关系不是一朝一夕能够切断的。2. 注册会计师考试重技术轻道德随着中国经济建设迅速发展，注册会计师的需求不断加大，工薪报酬较高，越来越 多的人渴望通过注师考试取得执业资格。这些人素质参差不齐，注师考试中重技术轻道 德的考试内容也给人以误导 #对个体来讲缺乏职业道德的约束和有效监督，对整体来讲 缺少法律的有效制约。职业道德自律机制的有效运转，造成了对职业道德的漠视。3. 贵任追宄机制不健全，对违规人员的处罚没有威慑力中国注册会计师亊业发展至今, 中注协对执业人员实行“ 市场禁入” 处罚的约有 10 人，相对于 13 万人注册会计师队伍和众多的违规事件，这种处罚成本太低，对违规者 无法起到展慑作用。4. 会计师事务所组织主要采用合伙制和有限责任公司制，国际上大多采用合伙制 合伙制会计师事务所要以其全部财产承担赔偿贵任，甚至可能颃家荡产，显然有助于提高风险意识和自我约朿意识，提高审计质想 但我国90%以上的事务所选择了有 限贵任公司这种组织形式，大多数会计师事务所违规的最高赔偿是 30 万元，违规成本 很小。二、提升中国注册会计师职业道德的对策(-)重塑注册会计师审计职业道德的良好形象，进一步完善政府监管机制 我国目前正处于转型时期，商业诚信理念的稚嫩和脆弱是难以避免的。为了使注册 会计师能够诚信自律，政府必须营造诚实守信的社会氛围。通过立法和制度建设，建立规 范的社会诚信体系和失信约束惩戒机制，使诚信者能够得到应有的回报，失信者必须受 到相应的惩罚。同时，通过对注册会计师法的修订，强调注册会计师执业的严肃性和 权威性，规定有关市场准入的限制和条件，比如，严格限制注册会计师对上市公司的审计 资历，提升注册会计师的任职门檻，提高会计师事务所证券从业资格的注册会计师法定 人数等。还要发挥社会舆论的监督作用，弘扬诚实守信的行为品德 4(二）完善注册会计师职业道德规范体系为增强社会公众对注册会计师的信心，要加紧完善注册会计师职业道德规范体系， 保证注册会计师按照职业道德规范的标准执行业务。我国现行的职业道德规范只有中 国注册会计师职业道徳基本准则，仅是关于注册会计师职业品徳、职业纪律、执业能 力和职业贵任的基本规范，还需要有具体的操作规范。中国注册会计师职业道德准则体 系，应由职业道德基本准则、职业道德具体准则和职业道德裁决指南构成-需要尽快出 台后两部分规范，以解决当前注册会计师行业存在的职业道德问题 a(三）加强对注册会计师个人的职业道德教育加强注册会计师的职业道德教育，引导注册会计师树立与社会主义市场经济相适 应的道德观念和价值观念，把职业道德要求变成自己的内在信念和行为准则，增强抵 制金钱信念、片面追求业务收入等错误思想侵袭的能力，促进良好的职业操守的形成。 既应该在注册会计师资格考试中加强职业道德方面的内容，也要注重对注册会计师的 后续教育与培养，确保注册会计师在执业的全过程中都能得到必要的职业道德教育。(四）应净化注册会计师执业环境，建立起行业的优胜劣汰制度 目前中国国有近 5000 家事务所，僧多粥少，事务所之间缺乏公平的竞争环境，行 业分割、地方保护、恶性降价等不正当市场行为严重干扰了会计市场秩序。因此，对不 符合条件的事务所要坚决取缔，防止 劣币驱逐良币” 现象在会计市场继续发生。对于执 业规范、信誉好的的亊务所要倡导做大做强，创立品牌窜务所；要大力推行合伙制寧 务所，严格控制新设事务所。综上所述，由于目前我国注册会计师审计职业道德缺失是经济转型时期的特殊现象， 为摆脱审计职业的道德困境, 必须加快我国注册会计师法律建设的步伐，完善审计市场 的监管机制，净化审计环境，规范事务所及注册会计师的审计行为，使注册会计师在我国 社会主义市场经济建设中真正发挥其保驾护航的作用。EXPLORE THE ETHICAL ISSUES OF CHINAS CPAJohn KeerProfessional ethics is a prerequisite for auditing (he auditors, in todays social audits have exposed the scandal, audit the people gradually lost credibility, the integrity of the entire industry suffered a serious crisis situation, need to rethink the audit professional ethics. In this paper, analysis related to real social problems, to explore the causes and consequences, proposed to redevelop some of the ideas of professional ethics audit.Premier Zhu Rongji pointed out that the economic life is now a prominent issue is that many accounting firms and accounting staff false accounting, fraudulent financial reporting, which has become a serious harm to the market economic order and a cancer, he stressed that no false accounts is the basic accounting professionals, professional ethics and code of conduct for all accounting personnel must be honesty, integrity as the most important, follow the guidelines and did not make false accounts to ensure the accounting information of the true and reliable.I，C hinas Present Situation and Professional Ethics of Certified Public Accountants Analysis(A) the status of Professional Ethics of Certified Public Accountants Certified Public Accountant (CPA) independent audit system is the basis for development of securities markets, but also to ensure (he quality of accounting information of listed companies an effective mechanism for CPA bears the risk of accounting information filtering to reduce the cost of identifying the responsibility of accounting information, known as economic the police. However, at present our country is in economic transition, as people change their concepts and system construction lag to meet the community needs a new system of values and ethics has not yet been established, and thus the performance of accounting practices for the confusion. Independent audit is no exception, frequently in recent years, the disclosure of listed companies behind the fraud cases， almost all certified public accountants have been implicated CPA is not a time for due diligence due diligence, or lying, fraud, and even collusion, is seen as a listed company and capital market fraud chaos culprit. The face of a listed company of false traps, more and more people are concerned about the quality of audited financial statements as well as the lack of CPA professional ethics, integrity crisis and othCT issues.(B) the lack of Professional Ethics of Certified Public Accountant Cause Analysis1. The independence of the lackChinese Certified Public Accountant from the date of resumption of independence in existence. The beginning of almost every firm is linked with a financial audit department or provincial department in charge of these sectors, then more firms, the power sector firms now practice qualification, can not help but stained with an extension of certain government functions, is suspected of decoupling Reform After accounting firm despite the affiliated units have been completed and the original form of decoupling, but the intricate relationship is not an overnight thing to cut.2. Certified Public Accountant exam skill-light ethicsWith the rapid development of Chinas economic construction, CPAs demand increased wages and salaries higher, more and more people are eager to note the division exam to get a solicitor. A varying quality of these people, note the division re-examination of examination techniques of light and moral content was misleading. The lack of professional ethics in terms of individual constraints and effective supervision, ihe overall effective in terms of lack of legal constraints. Ethics effective ftinctioning of self-regulatory mechanisms, resulting in disregard of professional ethics.3. Accountability mechanism is not perfect, no irregularities deterrent penalties against those personsChinese CPA career development so far, the AICPA for practitioners to implement4. Accounting firm the organizations main use of partnerships and limited liability company system and most of the international partnership with partnership accounting firm to all the property of their liability, and may even go bankrupt, apparently help to improve risk awareness and sense of self-restraint to improve audit quality. But our country is over 90% of the firms have chosen this limited liability company form of organization, most accounting firms breach the maximum compensation is 30 million， the cost of a smallirregularities.Second, to enhance the professional ethics of Chinas CPA response (I) remodeling CPA ethics a good image, and further improve the governments regulatory regime is in Chinas current transition, the concept of commercial good faith tender and fragile it is difficult to avoid. In order to be able to honesty and self-discipline of Certified Public Accountants, the Government must create a social atmosphere of honesty and trustworthiness. Through legislation and institution building, establish a standard social credit system and lose the trust of restraint disciplinary mechanism so that those who may be given due credit in return, promises must be punished accordingly. At the same time, through the Certified Public Accountant Law amendment, stressing the seriousness of CPA Practitioners and authority of the provisions on market access restrictions and conditions, for example， strictly limit the certified public accountants audit of the qualifications of listed companies to enhance CPA served threshold, raising the securities accounting firm CPA qualification quorum. Also play a supervisory role of public opinion, promote moral behavior of honesty and Irustworthiness.(B) improve the professional ethics of Certified Public Accountants to enhance public confidence in the registered accountant, to stepping up the improvement of Certified Public Accountants professional ethics to ensure that certified public accountants in accordance with professional standards of the implementation of business ethics. Chinas current code of ethics only Chinese CPA Ethics basic criteria， only on the CPA professional ethics, professional discipline， competence to practice and professional responsibility, basic norms, but also the need for specific practices. Chinese Certified Public Accountants Code of Ethics system should be the basic norms of professional ethics, professional ethics specific guidelines and professional ethics guidelines constitute a ruling. As soon as possible after the introduction of two-part specifications, in order to solve the current existence of CPA professional ethical issues.(C) to strengthen the individual certified public accountant CPA professional ethics education to enhance professional ethics, to guide the CPA to establish compatible with the socialist market economy and the moral concepts and values, the work ethic required to become their inner beliefs and behaviors guidelines, to enhance resistance to money andfaith, one-sided pursuit of business income and other erroneous thinking ability of invasion and promote the formation of a good professional conduct. Both the CPA qualificationexamination should be to strengthen the ethical aspects, but also pay attention to the follow-up of Certified Public Accountants Education and training, to ensure that certified public accountants in practice the entire process can receive Ihe necessary education on professional ethics.(D) should be clean of Certified Public Accountants practicing environment, establish the industry survival of the fittest system has nearly 5,000 offices across the country, demand exceeds supply, firms lack of a fair competitive environment, industry segmentation， local protectionism， vicious price cuts and other improper market behavior seriously interfered with the accounting market order. Therefore, firms that do not meet the requirements must be resolutely banned to prevent bad money drives out good phenomenon in the accounting market, continue to occur. For the practice norms, reputable Firm to promote bigger and stronger, the creation of brand firms; we should be partnership firm, strict control of the new firm.In conclusion, due to Chinas current lack of professional ethics of CPA is a period of economic restructuring in a particular phenomenon, in order to get rid of the auditing professions ethical dilemma, we must accelerate our pace of building the law of Certified Public Accountants， improve the audit market supervision mechanism, cleanse the Audit Environment， regulate the audit firms and certified public accountants conduct ofregistered accountants in Chinas socialist market economy to really play its role of escort.Sep 2007With the deepening development of the market economy, as an important vocation in the market economic activities, the account vocation provides account information or authentication services, that its quality is good or bad has a direct impact on the operators, investors and the public interest, even the entire socio-economic order.District financial departments should attach great importance， strengthen learning， deeply understand the history and current situation of our account ethics building， the account vocation ethics system, strengthen and improve the building via accounting ethics and methods, fully understand the important sense of strengthening the account vocation ethics under the new situation, make account ethics as an important (ask to speed up the building, well.In the context of creating a love their work, honesty, trustworthiness, honesty and self-discipline, and impartial, uphold guidelines, improve skills, participation in management, enhance service, accounting ethics awareness and concepts， to accounting， accounting officers concerned, and actively promote good accounting practice and the social atmosphere of honesty and trustworthiness, actively promote the quality of our accounting and accounting information quality， a good accounting career morality.Accountant occupation morals is an accountant should follow in the accountancy the work of and it particular mutually accommodative behavior norm of the occupation activity. The accountancys 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. Its body now the economic benefits of the socialism to the request that the accountancy works is what the accountant is in the long-term the fulfillment become. In order to being driven bybenefits, the accountancy concocts, the accountancys information lose true phenomenon more and more seriously, almost becoming 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 off with importance; Strengthen an occupation morals education, strengthen the wealth meeting personnels sense of calling; The establishment inspects a mechanism, taking care of a wealth by law; Building up accountancys 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 morals 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 ihe high quality accountanl 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, “law，n orm” union, to enlarge law enforcement dynamics; The perfect surveillance mechanism, establishes appraisal system of accountant the occupational ethics.