会计职业道德的外文翻译

Under the financial crisis to rebuilding accounting
occupation ethics question research literature review
徐珊珊
The financial crisis has become an indisputable fact, accounting occupation morals got be pounded badly，be placed in jeopardy of accounting integrity。

The accounting personnel in the country，social interests and the interests of individual units，conflicts of interest，not the interests of the temptation of forgery, alteration in accounting information or collusion，lost the basic concept of legal system，in order to meet their own selfish desires and make the non moral behavior, these are serious impact on accounting occupation and the accounting information reliability. Therefore we must strengthen the accounting occupation morals construction，establish and perfect the accounting，auditing and relevant law laws and regulations，strengthen the audit organization and the supervision of public opinion，to strengthen the accountant occupation morals education and continuing education.
The financial crisis，it is to point to a country or several countries and regions all or most of the financial indicators, sharp，and ultra—short—cycle deterioration. The accounting occupation morals is the accounting occupation activities that should be followed，reflect accountant occupation characteristics of occupation code of conduct and norms. The financial crisis as catalyst，which have been faced with the serious challenge of accounting occupation morals bottom line faced collapse, especially small and medium—sized enterprises in China faces sharp decline in the volume of trade and capital shortage of the double pressure, serious influence to the environment for the survival and development of small and medium—sized enterprises. The outbreak of the financial crisis that causes，causes the enterprise market risks increase, contradiction of supply and demand
increasingly outstanding，market atrophy caused by poor liquidity，appeared the phenomenon of serious run behind one's expenses; at the same time, the bank strengthened the business loan recovery efforts, making enterprises financing channels are affected，resulting in low economic benefits of business。

The enterprise assets shrunk，so will the financial statements will cover some substantial losses, especially the listed companies is to resort to every conceivable means for accounting fraud. The distortion of accounting information has become a widespread phenomenon，make the accounting integrity system has been questioned, investors lost confidence, rethinking the accountant occupation moral construction problem is crunch time. But accountant occupation moral deterioration also exacerbated by the outbreak of the financial crisis。

What is ethical accounting？The idea of accounting ethics deals with the moral and values-based judgments and decisions an accountant or accounting agency confront daily in their practice. Due to the nature of their work as communicators of financial information to business managers，shareholders，and the general public，as well bookkeeping and auditing of business entities，accountants and accounting agencies are held to the highest standards of transparency and morality in regards to their research and the information they convey。

Accounting can be used as a way to study how and why a business may succeed or fail，but above all it is a public service; those who practice it must make judgments and decisions that can sometimes supersede the interests of their clients in favor of the interests of the public at large.
Failure to apply ethical standards to accounting creates the opportunity for manipulation of facts and information that, if used to mislead, could cause a person to invest under false pretenses，or a business to represent its finances fraudulently to its shareholders。

It is of the utmost importance that the public be able to trust accountants and accounting，because their financial future，and that of their family or business, could be at stake。

As an accountant, you are going to come face-to—face with plenty of
ethical issues. Dec iding whether someone’s business practices and their actions are ethical is something that can be fairly difficult, but holding ethical standards is a vital part of your job。

Many people in the accounting and banking industry often find it hard to recognize a serious ethical problem. It is not that they are unethical people, but frequently they are simply aware that an ethical problem is presenting itself. Nearly everything that you do in your line of work has an ethical side of things。

Why is it important that accountants and accounting firms be ethical?
You hold a very important role in each customers and companys life . Accountants play a key part in keeping the integrity and credibility of their clients。

Accountant must be not only competent at his job like every other worker, but he must hold the knowledge and experience to keep his professionalism，even at the most difficult times.Keeping your clients integrity means that you have to communicate deeply to avoid all problems, and make sure that everyone knows what is going on with their own finances. Sometimes people forget that confidentiality is the strength of any professional accountant，and it can be hard。

You must keep your clients information completely confidential unless the other party has a legal right to view it. It can be uncomfortable to face that sort of pressure.Over the years there have been several large accounting scandals in the United States，and in the world at large, which caused private investors and public shareholders to lose billions of dollars，and giant businesses and accounting firms to fold, because of falsified or incorrect information given out about the companies in which the money was invested. The Enron scandal is perhaps the most recent and glaring example of unethical accounting causing widespread negative effects，including the loss of $25 billion in shareholder assets, the closure of the Arthur Anderson auditing firm，and the subsequent loss of 85000 jobs when the unethical practices were reported and the company dissolved。

I do not think I am going to face any ethical issues? You might think。

I
know what I would do if I were faced with a hard choice. Think again，because as an accountant, you are going to face countless issues that require you to be clear headed and of sound judgment. More people then you think attempt to take the unethical route，and lie to their company。

For example，going through the records of your firm,air max 90, you stumble on a huge discovery ，a coworker is withholding money from the firm, and has been for a while. How do you approach this situation? The most likely solution is to follow your own firms policy to resolve the issue. Every firm has some sort of ethical guidelines that state how to react and treat a situation like this。

Maintaining a professional and ethical business practice should be the firms main priority。

If for some reason your firm does not have a policy that dictates how you should treat this situation, your responsibility is to go to your manager. If you feel that he is also part of the issue，then you need to go to the next level of management.
When trying to work with these ethical issues and resolve them, you as an accountant and an employee of a firm must understand your businesses strategies, and motivations。

If you are worried that you yourself may be at risk for some sort of ethical dilemma, then the best option is to call your personal attorney. He can assist you in looking at your options，and with your best interest guide you towards a good result.If you feel that you cannot work with your firm anymore due to ethical conflicts，do not feel bad giving notice for that reason and leaving。

If the situation is pressing, or if the concerns are high enough，this is a very valid response.Remember that it is your duty as an accountant to withhold the integrity of not only your clients business practices，but your own. Many people are not as morally sound as idealists would like to believe, and where money is concerned, there will always be someone trying to outsmart you。

Ethical accounting is not only important to private businesses or individuals for reliable information about their respective financial states，but has a responsibility to the public to provide transparent evaluations of publicly
held business entities. Ethical accounting can help eliminate the serious problems raised when incomplete or incorrect information about business or individual is disseminated, saving money and jobs and helping to increase stability in financial markets,
With the intensity of anti—corruption work constantly increasing,as accou nting staffs who work on the economic front，whose professional ethics building has also been referred to the schedule of a nti-corruption work.Analyzing from the occurrence process of a number of corr uption cases，not strict or directly involved in committing crime are the directly or indirectly r easons to cause some cases occurred.So it is very important to strengthen th e construction of accounting professional ethics and improve the political and professional qualities of accounting staffs.
Under the influence of the financial crisis，the country’s political and economic environment are increasingly complex, management risk，market risk，increasing the risk of accounting. The accountant must always have to have to be very careful in the sense of urgency, further improve the professional quality，to further strengthen the accounting occupation morals construction. Therefore we must establish and improve relevant laws and regulations, audit of accounting。

Strengthening the audit organization and the supervision of public opinion, to strengthen the accountant occupation morals education and continuing education，and make it institutionalization, standardization, and establish and perfect the accounting personnel selection and incentive and restraint mechanisms, to create a good environment of accounting.
译文
金融危机的到来已成为不争的事实，会计职业道德受到了严重的冲击，会计
诚信岌岌可危.会计人员在国家、社会利益与单位利益、个人利益发生冲突时,经不起利益的诱惑参与伪造、变更会计资料或串通舞弊，丧失了基本的法制观念,为满足一己私欲而做出了非道德行为，这些都严重影响了会计职业和会计信息的可信度.因此必须进一步加强会计的职业道德建设，建立健全会计、审计相关的法律法规，强化审计机构和社会舆论的监督,加强会计从业人员的职业道德教育和继续教育.
金融危机又称金融风暴，是指一个国家或几个国家与地区的全部或大部分金融指标，急剧、短暂和超周期恶化。

而会计职业道德是指会计职业活动中应当遵循的，体现会计职业特征的职业行为准则和规范.金融危机就似催化剂,使已面临严重挑战的会计职业道德面临崩溃底线，特别是我国中小企业面临贸易量急剧下降和资金短缺的双重压力，严重影响到了中小企业的生存发展环境.金融危机爆发这一诱因，导致企业市场风险增大，供需矛盾益发突出，引起市场萎缩资金流动不畅,出现入不敷出的现象严重；与此同时，银行加强了对企业贷款的回收力度，使得企业筹集资金渠道受到影响,最终造成企业经济效益低下。

企业资产的严重缩水，那么必在财务报表中就会掩盖一些实质性的亏损,尤其是上市公司更是无所不用其极的进行会计造假。

会计信息失真已经成为一个普遍现象,使得会计诚信体系受到质疑，投资者失去信心，重新思考会计职业道德建设问题已是刻不容缓。

而会计职业道德的持续恶化也加剧了金融危机的爆发。

什么是会计的道德?会计道德思想涉及道德和价值观为基础的判断和决策会计或会计机构的日常实践。

由于其工作性质是作为传播者的财务信息，企业管理者，股东和一般公众，及会计和审计的实体企业，会计和会计机构做出了最高标准的透明度来进行道德方面的研究并传递信息.会计可被用来作为一种研究以及评判企业成功或失败的标准，但它首先是一个公共服务；这些在实践中必须作出判断和决定，有时可以代替客户利益服从于公共利益.
不适用会计的道德标准创造了很多机会,操纵事实和信息，如果用来误导，可能导致投资人蒙混过关，或商业欺诈及其股东代表其财务。

这是最重要的，公众能够信任会计师，因为其未来的财务状况以及他们的家庭或企业，可能会受到威胁。

作为一个会计师，要面对许多道德问题.决定人的商业实践活动和行为是否
道德是相当困难的，但保持道德标准是工作的一个重要组成部分。

很多人在会计和银行业往往很难承认一个严重的道德问题。

这不是说他们是不道德的人，但他们往往只知道一个道德问题是介绍自己.几乎所有会计师做的工作都会碰到有关道德方面的事情.
为什么会计师及会计师事务所的道德是非常重要的呢？
会计师在每个公司及客户的生活中持有一个非常重要的作用。

会计师发挥了关键作用,保持会计的完整性和维护客户的信誉.会计师不仅要能胜任自己的工作，还必须持加强专业知识和经验的积累，即使在最困难的时候也要持有敬业精神。

保持会计师客户信息的完整性就意味着会计师必须避免深入交流沟通，以避免所有问题，并确保每个客户都知道自己的财务状况。

有时人们忘记，会计师面临着最艰巨的保密任务。

会计师必须保证自己客户信息完全保密,除非另一方当事人有合法权查看它,否则可以不面对这种压力。

多年来在美国乃至全世界有一些大公司会计丑闻层出不穷,造成私人投资者和社会公众股东损失惨重。

这是因为大企业的会计事务所伪造或不正确的信息造成的。

安然丑闻就是最近最明显的例子，会计的不道德造成了广泛的负面影响，包括损失了250亿美元。

关闭阿瑟安德森审计事务所,造成随后损失了85000个工作时。

不道德的会计报告会致使公司解散.
会计师不认为自己会面对任何道德问题吗？你可能会想，作为会计师的我知道自己会做什么，如果面对一个艰难的选择会好好的思考。

因为作为一个会计师，要面对无数的问题，需要自己清醒的头脑和良好的判断.但是越来越多的会计师在公司采取了不道德的做法.例如,通过记录你的公司，AIR MAX 90纪录的时侯，你偶然发现了一个巨大情况，你的同事已经有一段时间做假账赚公司的钱。

你会如何处理这个情况?最有可能的解决方案是按照自己公司的政策来解决问题。

国家在如何应对和处理这种情况时要求每个企业都有某种形式的道德准则。

保持专业和商业道德的做法应该是公司的优先考虑。

如果由于某种原因，你的公司没有相应的政策决定你应该如何对待这种情况，你的责任是去找你的经理。

如果你觉得他也是发生问题的一部分，那么你需要去找更高一级的领导。

当面对这些伦理问题并想解决这些问题时，作为一个会计人员或者公司一员必须了解自己公司的战略和动机。

如果担心自己可能会陷入道德的困境，那么最
好的选择就是给你的私人律师打电话。

他可以帮助你做出正确的选择，并为你赢取最佳的利益，引导你走向一个好的结果。

如果你觉得你不能与你的公司解决有关道德的冲突，不要觉得不好，可以直接给予通知并离开.如果形势紧迫，或者问题有足够高的关注,这是一个非常有效的反应。

请记住，这是你的责任.作为一个会计师要诚信不仅是对自己客户的责任,也是自己的道德取向。

很多人道德高尚的理想主义者认为在和钱有关的问题上，总是会有人试图智取你.
会计道德不仅是向私人企业或个人提供可靠的重要的信息财务状况，也有责任向公众提供透明公开的商业实体的评价。

道德会计可以帮助消除传播有关企业或个人的信息部完整或不正确时引发的严重的问题，节省了资金和就业机会，并有助于保持金融市场的稳定性。

随着反腐败工作力度的不断加大，在经济战线前沿工作的财务会计人员的职业道德建设也被提到了反腐工作的日程上来，从许多腐败案件的发生过程来分析,会计人员把关不严或直接参与作案是造成某些案件发生的直接或间接原因.因此,加强会计职业道德建设,提高会计人员政治素质、业务素质尤其重要.
在金融危机的影响下,国家的政治经济环境都日趋复杂化，经营风险，市场风险,会计风险越来越大.会计人员必须时刻都要有如履薄冰的紧迫感，更深层次的提高专业素质,进一步加强会计的职业道德建设。

因此必须建立健全会计、审计相关的法律法规。

强化审计机构和社会舆论的监督，加强会计从业人员的职业道德教育和继续教育,并使其制度化、规范化，同时可以建立和健全会计从业人员的选拔和激励约束机制，创造良好的会计环境。