With the continuous development of socialist market economy in China, China has realized the transformation from planned economy to market economy. As an important field of market economy activities, the accounting profession's professional ethics and professionalism not only determine the vitality of enterprises, but also have a greater impact on the operation of market economy. In recent years, some accounting fraud cases and audit failure cases in society have reflected the lack of accounting professional ethics construction in China. In all kinds of frequent false accounting incidents, the role played by financial personnel in enterprises is extremely disgraceful. When people are angry, they not only doubt the image of financial personnel, but also question the reputation of enterprises. It is under this background that this paper thinks about the professional ethics of financial personnel.
Keywords: financial personnel; Professional ethics; Cultivation; Importance; tactics
China Library Classification. : F272 document identification code: a commodity code: 2096-0298 (2015)12 (a)-045-03.
With the rapid development of modern information technology and the rapid popularization of network technology, the arrival of the era of big data has completely subverted the traditional financial management ideas, concepts and models. The financial management of each unit is no longer limited to the traditional financial management field, but gradually extends, expands and penetrates into different fields such as sales, R&D and human resources. Financial management mode has become the leading task and main direction of modern financial management when collecting, sorting, processing and analyzing data related to enterprise business. Compared with the traditional financial management, the financial management in the era of big data has undergone many changes, and some contents that did not belong to the scope of financial management have gradually entered the field of financial management in the era of big data. It is no exaggeration to say that with the advent of the era of big data, many jobs that were originally done manually have been gradually replaced by machines, systems, databases and cloud computing in the era of big data, and many financial personnel have also been freed from the original cumbersome accounting work and management work. So, what kind of ideas should these liberated financial personnel establish in the era of big data? How to face the transformation? What is the professional ethics of financial personnel? How should financial personnel reposition themselves in this complex social environment? These are all questions worthy of our deep thinking. While the reform and opening up has brought us rapid economic development, it has also made people's interests and interpersonal relationships more complicated. The widening economic income gap and the diversified development of the market economic system have made many financial personnel lose themselves in the face of interests. Frequent accounting fraud cases and audit failure cases highlight the lack of accounting professional ethics in China, the image of financial personnel among the people is seriously damaged, and the credibility of accounting information is questioned. For example, in the quality inspection of accounting information of the Ministry of Finance, * * * investigated and dealt with 8 enterprises with inflated profits, 10 enterprises with inflated profits, and set up 24 off-balance-sheet accounts in violation of regulations. These problems are all caused by the lack of accounting professional ethics in China. Constantly improving the professional ethics of financial personnel in Chinese enterprises will lay a solid foundation for improving the quality of accounting information in China.
1 professional ethics analysis of enterprise financial personnel
1. 1 The mainstream of professional ethics of corporate financial personnel is healthy and positive.
At present, the financial personnel of most enterprises in China can basically devote themselves to their own accounting work, engage in their own accounting profession seriously and respectfully, and work meticulously and conscientiously. The financial personnel of many enterprises have a hard-working, meticulous, conscientious dedication and selfless spirit in their ordinary posts. After correctly understanding their job responsibilities, these financial personnel love their jobs, constantly study their business skills, and dedicate their wisdom to the specific work of accounting. Accounting is a demanding and meticulous job. Most financial personnel in the enterprise can always adhere to the meticulous and serious work style and try to avoid deviation in business handling.
1.2 financial personnel lack of professional ethics, and the concept of honor and disgrace is unbalanced.
With the continuous development of China's socialist market economy, people's values and ideology have changed under extremely rich material conditions, and the accounting field is no exception. With the development of market economy, people began to pursue material interests, egoism, hedonism and individualism rose, collectivism, patriotism and serving the people gradually weakened, and various ugly phenomena in society occurred frequently. When investigating the problem of enterprise financial personnel making false accounts, it is found that most people approve of making false accounts. Even some financial personnel think that making false accounts is a technology, and an accountant who can't make false accounts is not a good accountant. This abnormal and dishonest lack of professional ethics has seriously disturbed the economic order in China.
1.3 financial personnel are seriously out of touch with knowledge and lack professional quality.
At present, the knowledge and practice of financial personnel in many enterprises are seriously out of touch. Most financial personnel can recognize the importance of accounting work, and have the basic state of honesty and trustworthiness, honesty and self-discipline, objectivity and fairness, adherence to principles, strong management awareness and strong service awareness. However, many people's behaviors in professional ethics practice are worrying. For example, in some enterprises, some financial personnel think that accounting work does not earn much more than other jobs, and they are careless, make frequent mistakes, perfunctory and lack enthusiasm and enthusiasm. Some financial personnel do business, chat and speculate in stocks during their work, and always take out the accounts for one month at the end of the month. Some accountants hold the accounting positions of several enterprises, but they lack the proper attitude towards their own jobs. On the contrary, they are keen on doing part-time jobs to earn extra money. Other financial personnel used their positions to embezzle and misappropriate public funds, which brought huge economic losses to enterprises and the country. In reality, the financial personnel of many enterprises have low status and lack independence. The main person in charge of the enterprise has complete leadership and management power over the accounting work. This natural subordination makes the professional ethics of financial personnel unable to play. For example, in order to realize their own economic interests, the heads of some units often put pressure on financial personnel, which led them to make false accounts in violation of relevant accounting laws and regulations. This embarrassing and dilemma makes the financial personnel of enterprises lose their professional ethics. Many financial personnel use "people can't help themselves in the Jianghu" to describe their situation.
1.4 financial personnel lack professional ethics and the crime rate rises.
With the change of people's understanding of money at this stage, many financial personnel take advantage of the particularity of accounting work and lose their professional ethics in the money and things they contact. In the accounting post, if the financial personnel can't lead an honest and clean life, can't resist the temptation and can't adhere to the principle, they will easily forget their righteousness. At present, the decline of professional ethics of financial personnel has profound social roots, and the main reason is that financial personnel can't resist the temptation of interests. This is the most fundamental and direct factor for the lack of professional ethics of financial personnel in enterprises. If there is no profit-driven, financial personnel will not risk doing illegal things. For example, an enterprise is in urgent need of a financial officer because of work needs, and a master's degree person is found to hold an accounting position through layer-by-layer selection. At first, he worked hard and seriously, but influenced by making money in the stock market, he began to invest his savings in the stock market. With the decline of the stock market, he relied on the trust of the unit leaders, stamped a blank cash check and took advantage of his position to withdraw money, which was finally discovered by the unit leaders. It can be seen that as long as the ideological defense line of the financial personnel of the enterprise is shattered, it is easy to expose the problem.
2. The hazards of professional ethics imbalance of enterprise financial personnel
2. 1 leads to the failure of national macro-control.
Every enterprise is the basic unit of social development. If the accounting information of these grass-roots units is seriously distorted, then the accounting information of the whole society will not be true. Serious accounting information distortion will lead to the country's distribution policy, investment direction, financial plan and so on going astray, and the levee of a thousand miles will be destroyed in the ant nest. Distorted accounting information prevents the state, enterprise leaders, banks and enterprise investors from making correct judgments, which has laid a hidden danger for the development of the national economy.
2.2 The loss of state-owned assets and state tax revenue is serious.
Due to the serious distortion of accounting information, financial personnel, at the instigation of business leaders, evaded the supervision of relevant state departments, not only evaded taxes and evaded taxes, but some even took the funds of enterprises for themselves, causing losses to the state's fiscal revenue. Accounting information fraud covers up the problems that existed in the internal business activities of enterprises. For example, in order to gain political achievements, the operators of some enterprises conduct predatory operations, resulting in the loss of state property.
2.3 Social instability and increased crime rate.
False accounting information will lead to false prosperity of social and economic development, and false prosperity will lead to economic expansion. Once false accounting information is detected by the relevant departments, it will inevitably lead to the deterioration of the relationship between creditor's rights and debts of enterprises, and enterprises will go bankrupt as a result. The increase in the number of unemployed people will undermine the pace of building a harmonious society in China and increase social instability. For example, in the stock market, if the financial reports issued by some listed companies are false and whitewashed, it will bring temporary prosperity to the stock market. But once this prosperity is broken, the stock market will soon be chaotic, and once this chaos exceeds the psychological endurance limit of investors, it will lead to a greater stock market crash and economic panic. It can be seen that the distortion of accounting information will arouse people's doubts about the integrity of accounting field and pose a threat to global economic security.
3. Effective countermeasures for the construction of professional ethics of enterprise financial personnel under the new situation
3. 1 Optimize the external environment of accounting entities
Every financial officer is a member of the social environment, and his professional ethics will inevitably be influenced and interfered by various factors. Therefore, the optimization of social environment will be the main external environment to promote the improvement of enterprise accounting professional ethics. With the acceleration of our party's democratic political construction and the increase of anti-corruption efforts in China, we firmly believe that the political, economic and cultural environment of accounting subjects in China will be fundamentally improved.
3.2 Optimize the internal environment of accounting entities
The internal environment of an enterprise mainly refers to a perfect and scientific internal control system. This is the basic premise to ensure the effective economic activities of enterprises, the safety and integrity of enterprise assets, and the prevention of enterprise fraud or fraud. Therefore, modern enterprises must strengthen the completion and control of established management objectives under the existing conditions. The internal control system of an enterprise will strictly control its economic activities and accounting activities, and at the same time adjust and restrict the behavior of cross-level personnel in the enterprise.
3.3 Strengthen students' professional ethics education.
If accounting information providers provide creditors and debtors with false accounting reports prepared for various purposes, it will not only seriously threaten the survival and development of enterprises, but also cause serious losses to the national economic development. Especially in China, a market economy society in which the whole people hold shares, the harm of false accounting information makes many people lose everything. The combination of education and legal system is the only means to fundamentally curb accounting fraud. Therefore, the professional ethics education of financial personnel should begin with students. This requires all kinds of financial schools in China to establish perfect accounting professional ethics courses. The assessment of students in this respect will also be included in the teaching of the main course.
3.4 Strengthen the collective self-discipline of the accounting profession
The self-discipline of accounting professional ethics is realized with the support of the whole accounting field. Therefore, establishing and perfecting the self-discipline mechanism of the accounting industry plays a positive role in improving the status, optimizing the image and establishing the conscience of the accounting industry. As the financial personnel of an enterprise, we must, as always, maintain our good reputation and be responsible for our actions, and we must never be tempted by the vested interests in front of us, and we must not practice fraud or engage in malpractices for personal gain.
3.5 the establishment of accounting professional ethics evaluation system
In order to better supervise the professional ethics of financial personnel, we should establish a perfect accounting professional ethics standard and a perfect accounting professional ethics testing and evaluation system. Through the establishment of the evaluation system, we can find out the problems and new trends in the construction of accounting professional ethics in time, correct and adjust them in time, and lay the foundation for the improvement of the professional ethics of enterprise financial personnel. In short, with the continuous improvement and in-depth development of China's market economy, most enterprise financial personnel can be loyal to their duties, adhere to principles, actively participate in management, and be diligent and eager to learn, but some financial personnel still have professional ethics problems, such as lack of integrity, imbalance of honor and disgrace, money worship, lack of professionalism, and rising crime rate. Therefore, the good professional ethics of enterprise financial personnel is conducive to promoting the development of enterprises and improving the integrity of enterprises. Of course, the construction of professional ethics of enterprise financial personnel is a systematic project, which cannot be achieved overnight. It still takes some time to make the overall planning and planning, so as to ensure the healthy and sustainable development of the enterprise.
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Author: Ma Xiaolan Unit: Longyan Financial Investment Evaluation Center