外文翻譯---探討我國注冊會計師職業(yè)道德問題

1、<p>　　探討我國注冊會計師職業(yè)道德問題</p><p>　　職業(yè)道德是審計人員進行審計的先決條件,在現(xiàn)今社會審計丑聞相繼暴露、審計誠信漸失人心,整個行業(yè)遭到嚴重的誠信危機的情況下,必須重新思考審計職業(yè)道德。本文通過剖析相關現(xiàn)實社會問題,探討成因及其后果,提出重建審計職業(yè)道德的一些構想。 　　 　　朱镕基總理指出, 現(xiàn)在經(jīng)濟生活中的一個突出問題, 就是不少會計師事務所和會計人員造假賬, 出具虛假財

2、務報告,這已成為嚴重危害市場經(jīng)濟秩序的一個“毒瘤”, 他強調(diào), “不做假賬” 是會計從業(yè)人員的基本職業(yè)道德和行為準則, 所有會計人員必須以誠信為本, 操守為重, 遵循準則, 不做假賬,保證會計信息的真實、可靠。</p><p>　　一、我國注冊會計師職業(yè)道德現(xiàn)狀及原因分析 　　 　?。ㄒ唬┳詴嫀熉殬I(yè)道德現(xiàn)狀 　　注冊會計師(CPA)獨立審計制度是證券市場發(fā)展的基礎,也是確保上市公司會計信息質(zhì)量的一種有效

3、機制, 注冊會計師擔負著過濾會計信息風險、降低會計信息識別成本的責任,被譽為“經(jīng)濟警察”。 　　然而,目前我國正處于經(jīng)濟轉型期,由于人們觀念轉變和制度建設的滯后,適應社會所需要的新的價值體系和道德規(guī)范尚未建立起來,從而表現(xiàn)為會計行為混亂。獨立審計也不例外,在近年頻頻披露的上市公司造假案件的背后, 注冊會計師幾乎都受到了牽連。一時間注冊會計師不勤勉盡職或是說謊、欺詐,甚至串通作弊,被看作上市公司造假和資本市場混亂現(xiàn)象的罪魁禍首。面對上市

4、公司的造假陷阱,越來越多的人關注被審計財務報表的質(zhì)量以及注冊會計師審計職業(yè)道德缺失、誠信危機等問題。 　?。ǘ┪覈詴嫀熉殬I(yè)道德缺失的原因分析 　　1.獨立性缺乏 　　中國注冊會計師從恢復之日起就存在獨立性問題。剛開始幾乎每個事務所都掛靠一個財政審計部門或省級以上行業(yè)主管部門, 后來事務所多了, 有關權力部門搞起了執(zhí)業(yè)資格認定, 不免沾上某些政府職能延伸之嫌, </p><p>　　EXPLORE T

5、HE ETHICAL ISSUES OF CHINA'S CPA</p><p><b>　　John Keer</b></p><p>　　Professional ethics is a prerequisite for auditing the auditors, in today's social audits have exposed th

6、e 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 soc

7、ial problems, to explore the causes and consequences, proposed to redevelop some of the ideas of professional ethics audit.</p><p>　　Premier Zhu Rongji pointed out that the economic life is now a prominent i

8、ssue 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 f

9、alse 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 fal

10、se acc</p><p>　　1, China's Present Situation and Professional Ethics of Certified Public Accountants Analysis</p><p>　　(A) the status of Professional Ethics of Certified Public Accountants&l

11、t;/p><p>　　Certified Public Accountant (CPA) independent audit system is the basis for development of securities markets, but also to ensure the quality of accounting information of listed companies an effectiv

12、e 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. "</p><p>　　Howe

13、ver, 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

14、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 hav

15、e been implicated. CPA is not a time for due diligence d</p><p>　　(B) the lack of Professional Ethics of Certified Public Accountant Cause Analysis</p><p>　　1. The independence of the lack </

16、p><p>　　Chinese 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 c

17、harge 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 f

18、irm despite the affiliated units have been completed and the original form of </p><p>　　2. Certified Public Accountant exam skill-light ethics</p><p>　　With the rapid development of China's

19、economic construction, CPA's 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-examinatio

20、n of examination techniques of light and moral content was misleading. The lack of professional ethics in terms of individual constraints and effective supervision, the overall effective in terms of lack of legal constra

21、ints. Ethics effective fun</p><p>　　3. Accountability mechanism is not perfect, no irregularities deterrent penalties against those persons</p><p>　　Chinese CPA career development so far, the AI

22、CPA for practitioners to implement</p><p>　　4. Accounting firm the organization's main use of partnerships and limited liability company system and most of the international partnership with partnership

23、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

24、have chosen this limited liability company form of organization, most accounting firms breach the maximum compensation is</p><p>　　Second, to enhance the professional ethics of China's CPA response (1) r

25、emodeling CPA ethics a good image, and further improve the government's regulatory regime is in China's current transition, the concept of commercial good faith tender and fragile it is difficult to avoid. In or

26、der 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<

27、/p><p>　　(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 professiona

28、l ethics to ensure that certified public accountants in accordance with professional standards of the implementation of business ethics. China's current code of ethics only "Chinese CPA Ethics basic criteria,&q

29、uot; only on the CPA professional ethics, professional discipline, competence to practice and</p><p>　　(C) to strengthen the individual certified public accountant CPA professional ethics education to enhanc

30、e 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 enha

31、nce resistance to money and faith, one-sided pursuit of business income and other erroneous thinking ability of invasion and promote the formation of a good professional conduc</p><p>　　(D) should be clean o

32、f 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 environmen

33、t, 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 reso

34、lutely banned to prevent "bad money dri</p><p>　　In conclusion, due to China's current lack of professional ethics of CPA is a period of economic restructuring in a particular phenomenon, in order t

35、o get rid of the auditing profession's 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 ,

36、 regulate the audit firms and certified public accountants conduct of registered accountants in China's socialist market economy to rea</p><p>　　會計職業(yè)道德的現(xiàn)狀和發(fā)展</p><p>　　隨著市場經(jīng)濟深入發(fā)展，會計行業(yè)作為市場經(jīng)濟活動

37、中一項重要職業(yè)，提供會計信息或鑒證服務，其質(zhì)量的好壞直接影響著經(jīng)營者、投資人和社會公眾的利益，進而影響整個社會經(jīng)濟秩序。各區(qū)財政部門要高度重視，加強學習，深刻理解我國會計職業(yè)道德建設的歷史和現(xiàn)狀、會計職業(yè)道德規(guī)范體系、加強和改進會計職業(yè)道德建設的途經(jīng)和方法等，充分認識新形勢下加強會計職業(yè)道德建設的重要意義，切實把會計職業(yè)道德建設當作一項重要工作來抓緊、抓好。要在全市范圍內(nèi)營造“愛崗敬業(yè)、誠實守信、廉潔自律、客觀公正、堅持準則、提高技能、

38、參與管理、強化服務”等會計職業(yè)道德意識和觀念，重視會計工作，關心會計人員，積極倡導良好的會計風氣和誠實守信的社會風氣，積極推動我市會計工作質(zhì)量和會計信息質(zhì)量的提高，樹立良好的會計職業(yè)道德風尚。</p><p>　　會計人員職業(yè)道德是會計人員在會計工作中應當遵循的與其特定職業(yè)活動相適應的行為規(guī)范。會計職業(yè)道德要求會計人員在其工作中正確處理人與人之間、個人與社會之間關系的行為規(guī)范和準則。它體現(xiàn)了社會主義經(jīng)濟利益對會計

39、工作的要求，是會計人員在長期實踐中形成的。由于受到利益的驅(qū)動，會計造假、會計信息失真的現(xiàn)象越來越嚴重，幾乎成為一種較為普遍的現(xiàn)象，嚴重干擾了正常的社會經(jīng)濟秩序，損害了國家和社會公眾利益。本文分析了我國會計職業(yè)道德的現(xiàn)狀及原因，認為關鍵應從加強政治學習，提高對會計職業(yè)道德建設重要性的認識；加強職業(yè)道德教育，增強財會人員的使命感；建立監(jiān)督機制，依法管財；建立會計崗位輪換制度，保證會計工作質(zhì)量；建立健全選拔和激勵約束機制,提高會計人員業(yè)務素質(zhì)

40、；堅持常抓不懈，重視職業(yè)道德建設等途徑努力。</p><p>　　會計職業(yè)道德是隨著社會分工的出現(xiàn)而形成和發(fā)展起來的，是同職業(yè)聯(lián)系在一起的。會計職業(yè)道德雖然屬于意識形態(tài)的范疇，作為社會道德建設的一個組成部分，是完善社會道德體系的重要方面，是先進文化建設的重要內(nèi)容。當前左右財會工作質(zhì)量和市場經(jīng)濟秩序的關鍵因素是會計職業(yè)道德建設嚴重滯后，因此強化會計職業(yè)道德建設是建立社會主義市場經(jīng)濟秩序和樹立會計行業(yè)公信力的迫切需要

41、。本文共分三個部分，試從我國會計職業(yè)道德規(guī)范的內(nèi)容及基本特征出發(fā)，探討會計職業(yè)道德建設的必要性，即加強會計職業(yè)道德建設是社會主義市場經(jīng)濟健康發(fā)展的需要、加強會計職業(yè)道德建設是會計行業(yè)生存發(fā)展的需要。從而分析我國會計職業(yè)道德現(xiàn)狀表現(xiàn)，究其原因：即認識誤區(qū)、利益驅(qū)動、從眾心理、教育弊端及監(jiān)督不力。并重點從六個方面闡述會計職業(yè)道德建設的途徑：改善會計環(huán)境 ；從會計人員自律抓起，學校與社會共抓會計職業(yè)道德教育；選拔優(yōu)秀會計人才，建設高素質(zhì)的會計

42、隊伍；財政部門加強協(xié)調(diào)，繼續(xù)推行完善會計委派制；建立和健全會計法規(guī)體系，“法、范”結合，加大執(zhí)法力度；健全監(jiān)督機制，建立會計職業(yè)道德評價體系。</p><p>　　Present Status and Development of Accountant occupation morals</p><p>　　Wikil Kwak, David Jung</p><p&g

43、t;　　Review of finance and accounting Volume 69 Number 9 </p><p>　　Sep 2007With the deepening development of the market economy, as an important vocation in the market economic activities, the accoun

44、t 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. Distric

45、t financial departments should attach great importance , strengthen learning, deeply understand the history and current situation of our account e</p><p>　　Accountant occupation morals' is an accountant

46、should follow in the accountancy the work of and it particular mutually accommodative behavior norm of the occupation activity. The accountancy's occupation morals requests accountant a right processing to is interpe

47、rsonal, personal in it the work and society of behavior norm and standard for relating to. It’s body now the economic benefits of the socialism to the request that the accountancy works is what the accountant is in the l

48、ong-term the fulf</p><p>　　Accountant occupation morals' is appearance and develop along with the social division of labor, has the same occupation relates in together. Accountant occupational ethics alt

49、hough 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 cu