Accountant's Professional Ethics and Self-Discipline Mechanism

Author: Chen Changshou, Yang Shipeng
Publisher:
Publish Date: 2002-06-01
Features: This book conducts an in-depth and systematic study of the professional ethics and self-discipline mechanisms of accounting personnel from three aspects. First, it analyzes the relationship between the professional ethics of accounting personnel, accounting functions, and the market economy from a rational perspective. Second, through extensive practical investigations and case analyses, it provides a multi-level dissection of the current unethical behaviors and phenomena among accounting personnel. Finally, it discusses the connotation of the self-discipline of accounting professional ethics, proposes the content of the self-discipline mechanism for accounting professional ethics, and constructs a framework for the self-discipline criteria of accounting professional ethics. The basic viewpoints of this book mainly include:
1. Defines the boundaries between accounting professional ethics, accounting ethics, and accounting professional ethics.
2. Acknowledges that the development of the market economy is accompanied by phenomena of fraud and greed, but the development of the market economy also requires standardized legal systems and higher moral norms.
3. Classifies and analyzes the current unethical behaviors of accounting personnel.
4. Defines the concept of "self-discipline of accounting professional ethics," believing that it refers to the process by which accounting professionals, in accordance with the moral norms and principles of the accounting profession, self-constrain and self-control themselves, gradually transforming from "must comply" to "habitually comply."
5. Defines the self-discipline mechanism of accounting professional ethics.
6. Proposes a basic framework for the construction of self-discipline criteria for accounting professional ethics.
7. Interprets the basic content of accounting professional ethical norms.