会计职业道德的外文翻译资料讲解

Under the financial crisis to rebuilding accountingoccupation 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 精品文档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 financialstatements will cover some substantial losses, especially the listed companies is toresort 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. Deciding whether someone's business practices and their actions are ethicalis something that can be fairly difficult, but holding ethical 精品文档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 anaccountant, you are going to face countless issues that require you to be 精品文档clear headed and of sound judgment. More people then you think attempt to take theunethical 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 howyou 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 精品文档stability in financial markets,With the intensity of anti-corruption work constantly increasing,as account ing staffs who work on the economic front,whose professional ethics building has also been referred to the schedule of anti-corruption work.Analyzing from the occurrence process of a number of corruption cases,not strict or directly in volved in committing crime are the directly or indirectly reasons to cause som e cases occurred.So it is very important to strengthen the construction of acco unting 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。