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ArticlesofAccountingEthics

AboutthediscrepanciesoftheAccountingEthicsofChinaandthatoftheUS

ArticlesofAccountingEthics

AboutthediscrepanciesoftheAccountingofChinaandthatoftheUS

AsthedevelopmentoftheMarketEconomyandtheGlobalization,moreandmorefinancialscandalscomeintothecentrestageofthepublicconcern.Asthecurrentsituationstands,thefactpushedustostudydeeplyaboutwhytheatmosphereoftheaccountingethicsislikethis.

Withtherapiddevelopmentofthecertifiedpublicaccountantprofessional,theirprofessionalmoralattentionincreasingly.Variouscountriesdevelopcareermoralcode,standard,tostrengthenthecertifiedpublicaccountantprofessionalethicsconsciousness.TheUnitedStatesistheregisteredaccountant'sprofessionalofthemostdevelopedcountries,theirprofessionalmoralstandardsalsostandardandcomprehensive.

Next,let'sdiscussAboutthediscrepanciesoftheAccountingofChinaandthatoftheUS

First,somescholarsinourcountrysummarizedthereasonstoseveralpointsofview.

1.Whatareonthefrontlinearethecorruptofprofessionalethics,andthegreedyofauthorityandprofits.Becauseofthemorestressesofthelivesandthejobs,andthevanityoftheworld,someonemaylosehimselfinthepursuitofluxurylivingandpersonalpleasure,andmayyieldtothetemptationsofpower,beautyandmoney.Asaresult,theindividualwill

agoodexternalenvironmenttofosterthiscultureofrespectedcreativenessofaccounting.

ThenwecanmakeaconclusionthattheUnitedStatestendstotransparentinformation,torequirelargeamountofinformationdisclosure,andtoemphasizetruereflection.Undertheconditionlikethis,influencedbythemicroscopicatmosphere,themanagersandtheaccountantsaremorewillingtodisclosemoreinformation.Inthemeantime,theaccountinginformationuserswillrequirehighertransparencyoftherevelation.Consequently,moretrueinformationwillbedisclosedsothatamoreopenaccountingenvironmentcomesout.

ThenletushavealookattheaccountingtraitsofChina,whichareconcludedasthefollowingpoints.

Firstofall,thelegalcontroltakesprecedenceoverthevocationalism.TheaccountingenvironmentinChinaissociety-oriented;thatisthegovernmenttendstousethelaws,regulationsandothermeansofstandardizingaccountingrulestolimitthemandatoryaccountingpractice.Thiswayofmanagementisliabletoneglecttheindividualprofessionaljudgments.Atthispoint,comparedwiththeUnitedStates,theprofessionallevelofaccountinginourcountryislower.Becausetheaccountantsmustdealwiththestuffentirelyaccordingtothelawsandregulations,itisreasonablethattheaccountantslackabilitytodealwiththevarioussituations.Eithertheself-controlcapacityortheprofessionalskillhasaverylongdistancetocatchupwiththatoftheUnitedStates.

Next,theconsistentisconsideredtobeofparamountimportance.Theaccountingvaluethatemphasizesontheunitytendstouselegalcoerciontostandardizeeverydetail,andstressesaveryhighdegreeofunityinthewholecountry,includingtheaccountingsubjects,andthestructureandthecontentofthefinancialreports.Chinesecultureadvocatescollectivism.Theideologywhichisreflectedintheaccountingsystemandtheaccountingstandardrequiresuniformaccountingpracticesofdifferententerprisesandtheconsistentaccountingmethodsduringdifferentaccountingperiod.Thismethodologyjustprovideslittleroomfortheprofessionalaccountingtreatmenttoadaptlocalconditions.

Thethirdtraitisthepreferencestabilityandthelowlevelofinformationtransparency.Generallyspeaking,thesmallertheindividualismis,thehigherdegreeoftheavoidanceofuncertaintyandthelowertherigidityis,andthehighertheconservationofaccountingvalueis.IntheChineseculture,webelievetheassertionthatis“toprepareforuncertainty”.Thisapparentlyindicatesourstablecultureidentityinseveraldifferentaspects.Sothepreferenceofthechoiceswhichareabouttheaccountingmethods,themeasurementoftheaccountingelements,andthecontentofthefinancialreport,confirmedbytheaccountinglawsandregulationsofChina,echoestheconservationattitudeoftheculturalidentity.

Tosumup,thecharacteristicsofaccountingofChinacanbesummarizedtothecollectivismandtheauthoritism.ComparedwiththeUnitedStates,ourinformationtransparencyisnothighenough,whilethatsystemofAmericaisrecognizedasatransparentandopenmodel.However,thesystemofourcountryisasubtleandmysterioussample.Suchculturaldifferencesdirectlyreflectedintheaccountinginformationdisclosure.MattersrequiredtobedisclosedasmanyaspossibleandasdetailedaspossibleintheUnitedStates,butthecompaniesinourcountryarereluctantordelayedtodisclosetheannouncementofmajordecisionsrelatedtotheannualreport,andthereportsarealsolackofprovidingthetotallymethodologyofmeasurementandthefairrevealedofthedata.Managersandaccountantstendtokeepthebusinessinformationconfidential,andhavethetendencyonlytoshowthemanagementactivitiesandcapitalfinancingactivitieswhicharecloselyrelatedtothedisclosureofaccountinginformation.Theytrytheirbesttoavoidthetransparencyoftheinformationtothepublic.Andbecauseofthewithout-sayingrules,thecompanieswillnotusetheinformationthatisdisclosed.

ThefactseemsthatthesystemintheUnitedStatesissuperiortothatofourcountry,butitisnotexactly.Neitherofthemtakesautomaticprecedenceovertheother.Tojudgewhichofthesystemsisthemostperfectmustbepredicatedinpartonthesameassumption.Sowithouttheidenticalbasis,thestatementwillbearbitrary.Althoughtherearesomanydifferences,notonlyinculturebutalsointhestagethatthesociety’sdevelopmentison,betweenourcountryandtheUnitedStates,manyexperiencescanbeusedforreference,especiallyontheinternationalizationaspect.

Nowthemacromarketenvironmentischangingallthetime,onlydependingonfragmentaryrealinformationisnotacceptableanymore.Themorevariousthemarketis,thenthemoretrueinformationareneeded.Andthemoreinformationisneeded,moreusefulitcomestobe.Sotofitthesituation,weneedtochangesomeintrinsicbelieves.

However,thecurrentisthattheaccountinginformationisfullofseriousdistortion.Iftheindividualdisclosecompleterealinformation,itmeansthathegivesuphisinitiativetogetpotencialprofitandhisunwrittenrighttobelucrative.Then,thispartofinitiativeandrightwillcometotheindividualswhodidnotgiveupthem,while,simultaneously,theprofitwillcometotheindividuals,too.Overtime,noindividualiswillingtogiveuptheinitiativeandtheright.Thatiswhytheatmosphereislikewhatweseenow.

Yet,canweattributetheproblemtotheflawedsystem?Butactually,wehavemorelawsandregulationsitemsoftheaccounting.Therefore,neitherstrengtheningthesupervisionnorimprovingthepoliciesistheeffectivesolution.Theessentialpointshouldbefocusedonthevaluesabouttheaccountingethicsofthewholecountry.Yetonthethresoldoftheinnovation,seriouslawsandregulationiscrucial,whilethemostimportantthingisthelawsandtheregulationsarereallyimplementedratherthanformalism.Inmyownpointofview,thefundamentalelementistochangethemindsoftheaccountants.Itisrealadifficultthing.Andthischallengeneedsseveraldepartments’cooperation.Thepartsinthecooperationincludenotonlytheaccountingindustryitself,butalsothelawenforcementdepartment,theauditdepartment,theeducationsectorandsuchforth.

Everyrevolutionandperfectioncannotbecompleted