造影剂会计职业道德英文论文

2021年1月24日发(作者：飘逸)



Articles of Accounting Ethics


About the discrepancies of the Accounting Ethics of China
and that of the US















Articles of Accounting Ethics
About the discrepancies of the Accounting of China and that of the US

As the development of the Market Economy and the Globalization,
more and more financial scandals come into the centre stage of the public
concern.
As
the
current
situation
stands,
the
fact
pushed
us
to
study
deeply about why the atmosphere of the accounting ethics is like this .

With
the
rapid
development
of
the
certified
public
accountant
professional,
their
professional
moral
attention
increasingly.
Various
countries develop career moral code, standard, to strengthen the certified
public accountant professional ethics consciousness. The United States is
the registered accountant's professional of the most developed countries,
their professional moral standards also standard and comprehensive.

Next,
let's
discuss
About
the
discrepancies
of
the
Accounting
of
China and that of the US


First,
some
scholars
in
our
country
summarized
the
reasons
to
several points of view.

1. What are on the frontline are the corrupt of professional ethics, and
the greedy of authority and profits.

Because of the more stresses of the
lives and the jobs, and the vanity of the world, someone may lose himself
in the pursuit of luxury living and personal pleasure, and may yield to the
temptations of power, beauty and money. As a result, the individual will
began to fraud, and then make an irreversible loss that is hung enough not
only
to
the
company
that
employed
him
but
also
the
motherland
that
brought him up.



















2. Next reason is that the person has to do the wrong thing because of
the pressure from his leaders, or he will lose his job that he lives on. And
at the same time, the leaders also have their helplessness that if they do
not do so, they will lose their company.

3.
The
third
reason
is
that
the
person,
himself,
lacks
professional
ethics
awareness
and
professional
competence.
Compare
to
other
industries, the accounting industry is real less attractive. It is thought that
the job is of no room to improve, no enthusiasm, and even lower salary.
So
it
always
makes
the
people
have
unbalanced
mind
and
no
passion,
work
sloppily,
and
be
irresponsible.
So
the
consequence
goes
without
saying.
4. The government can not refute its
responsibility. The full-of-flaw
supervision system causes the public weak legal consciousness. In some
extent, the internal disciplineless control system and slacken management
prove the soil for the corrupt.
5. The last but not least is that the setup of the rules in the company is
just formalism. The company may employ the people without accounting
license, and fair them randomly.
However,
if
the
truth
is
just
like
the
scholars
statement,
the
same
things more or less should also happen in the United States. The reasons
they give out seems to be suitable to every country that is in the Market
Economy.
Are
there
no
unemployment,
no
competition,
no
pressure
of
lives in other countries, especially under the economic crisis? The answer
is apparently NO.
Then
what
is
the
real
reason
that
can
explain
the
phenomenon
is
what we have to think over and over. We can begin to learn with the traits
of
each
accounting
culture
of
the
two
countries,China
and
the
United
States.



The
accounting
culture
in
the
United
States,
first
focus
on
the
vocationalism that in the low uncertainty avoidance, small power distance
and
individualism
focuses
of
the
social
and
cultural
environment,
the
United States
’
accounting cultural respects to their professional judgment
and
self-discipline
and
tends
to
not
emphasize
on
government
intervention but on self-control ability. So lots of professional judgments
can
be
tolerated.
Then
equal
rights
are
being
focused
on.
Additionally,
more willing is to trust others. They stress the professional-oriented and
less
dependent
on
the
laws
and
regulations.
The
government
in
the
accounting
management
just
plays
a
limited
role.
As
professors,
the
accountants should have high professional ability, but at the same time,
they
have
high
social
status,
and
strong
authority.
Furthermore,
the
guidelines and the systems are developed by the accounting professional
bodies
or
independent
agencies
so
that
it
gives
enough
room
to
the
individual judgment and higher sense of self-control ability.
Second,
the
culture
emphasizes
on
the
flexibility.
Because
of
the
social
and
cultural
environment
in
the
United
States,
on
the
accounting
development
and
implementation,
they
stress
the
flexibility
and
selectivity. The laws and regulations tend to stipulate only the provisions
of
principle
so
that
people
can
deal
with
specific
problems
by
various
approaches. For example, if the US accounting standards on accounting
method choices consistent flexible on the issue, and as long as it is along
with
cost-effective,
the
individuals
can
be
allowed
to
implement
the
accounting
change.
This
is
from
the
perspective
of
personality
development and focus on more about people
’
s initiative. Consequently,
the
accountants
can
tolerate
the
differences
on
a
higher
level,
and
be
receptive to new things.
Third, the accounting tends to radicalism and accounting information
opened.
American
emphasize
on
individual
achievement
and
personal
performance. They are willing to take risks and tend to reflect the truth.
The accounting assessment method is apt to on the optimistic bias. And
the recognition and measurement of accounting elements are more radical
and innovative.

Accountants are needed to meet the requirements of the
various
uncertainties
as
well
as
to
have
some
sense
of
innovation.
Moreover, the low uncertainty-avoidance cultures of the country provide