not only the distorted accounting information can mislead the investor and the creditor Causes its decision error, moreover can cause the state asset and the financial revenue massive outflows, Harasses the national economy macroeconomic regulation and control and the market economy order.in recent years exposed a series of accountant Ted practices the cheat case as well as the audit defeat case which was connected with it, Caused accountant's industry male letter strength to receive the stern challenge, Accountant the profession faced with one serious "the good faith crisis".
state Council premier Zhu Rongji in April, 21 institute su perscription "does not make the forged account" the exhortation to students for Shanghai country accountant; When separates for half year, in attends Beijing country accountant at institute's inauguration meeting, Proposed once more to the accounting personnel "good faith for this, personal integrity for heavy, persists the principle, Does not make the forged account. "request.had indicated fully the country accounting personnel's value and the request, Makes clear explicitly current is strengthening the accounting personnel occupational ethics construction the importance and the pressing .. Un ting personnel is engaged in the accounting and the financial control, provides the economic information the special profession, The affected area is broad, affects profoundly, thus is engaged in accountant the occupation people's occupational ethics fit and unfoundly Directly will affect the function of accounting inevitably the display, will affect the information user's decision-making, Thus will affect the entire social the economy, politics and the morals, therefore, Will strengthen the accounting personnel occupational ethics construction, Will have extremely vital and the realistic significance.
in the present stage, Our country major part accounting personnel mainly is works in under the unit person in charge's leadership, Under the market economy condition steep competition, causes the partial accounting personnel to face frequently is resigned, comes off ses The unemployment threat and the pressure, The accounting personnel if does not listen to leader's arrangement or not according to the leadership intention management, possibly loss In this case, some usually comparatively professional accounting personnel when faces incites, to pull strings, to compel forge its Forges accountant the material, because it cannot be helped is compelled to give up the occupational ethics, To lose the principle to be contrary to convictions to operate, but some people have even perished the occupational ethics, develops the inics And displayed excellent technical processing ability, the operation has the confidential ity extremely, The general inspection is difficult to discover, easy to evade the outside supervision.
also some part of accounting personnel of accounting The occupational ethics idea is light, because usually requests to oneself not strictly, lacks the moral tutelage the raise, In under the economic interest enticement, the selfish desire inflates unceasingly, not accountant gu profession realistic, Objective fair moral standard, forge, forges, the concealment intentionally, damages accountant the material, or then ember Embezzles, diverts the government money wantonly, finally defies the law, Even moved towards the guilotine.if former Beijing western city medicine company Baita temple drugs management corporate accounting the Zou ru , the only half year time uses the forge account disbursement, keeps accounts the certificate, receives fraudulently methods and so on che Commits a crime 22 times, possesses oneself of successively the government money 1,59, yuan.zou lei commits the crime of corruption to condemn legally the death penalty, Deprives the political rights lifelong.
the accounting information distorts has become puzzles accountant the profession the serion Nhan cement sense of mission, sharpens the disciple of a master ability, the enhancement autonomy, establishes the occupational ethion The inspection mechanism, the deepened politics economic system inspection, building good accountant surrounds late is prevented the accountant