1、會計職業(yè)道德和管理會計人才培養(yǎng)省思Accounting professional ethics and training of management accounting personnelAccounting professional ethics and training of management accounting personnelThe accounting occupation morality is to be followed in accounting practice, reflect the accounting occupation characteristics,

2、 organization internal management in organization and external parties and the relationship between accounting occupation technical and social behavior standards and norms, is the accounting personnel should follow the code of ethics and occupation discipline, is a concrete manifestation of occupati

3、on ethics in the accounting practice.I. Analysis of the current situation of accounting professional ethics in ChinaThe China economy is facing an era of network and information since the entry into WTO and the great challenges, market economy is a strong and deep impact and change Chinese society a

4、 series of traditional features, so there is an urgent need to establish and adapt to the socialist market economy and moral system. The accountant is a special industry engaged in accounting and financial management, provide economic information, which is directly related to the work units, account

5、ing personnel, related units and individual countries and other business interests, thus accounting personnel occupation moral quality will directly affect the accounting functions, affecting the user's decision-making information, and the impact of economic, political and moral standard of the

6、whole society. Therefore, it is of great practical significance to strengthen the professional ethics construction of accounting personnel.The problems in accounting professional ethics are as follows: firstly, the accountants' professional ethics are weak, which lead to falsification, alteratio

7、n, concealment of accounting information and the use of their position for personal gain. Second, the accounting staff's lack of integrity concept, a large number of economic crimes and corrupt practices are almost inseparable from the lack of credibility of accounting staff. For example, the di

8、stortion of accounting information, to a great extent, is to reduce the tax expenditure; overdue loans, some organizations and individuals believe that the bank money is the country, so that banks can not also, the formation of a considerable amount of bad debts, dead accounts etc. Third, the profes

9、sional ethics supervision system is incomplete. At the present stage of China's financial supervision and management departments of many, but the intensity is not deep enough, the punishment is too light, the law is not enforced strictly serious.Two, management accounting personnel training anal

10、ysisThe education of management accounting in our country is developing slowly, as the development of occupation education training colleges and universities in the future main way of accounting personnel management has lagged behind China's economic, social and subsequent education has not yet

11、formed a complete system, which is China's current education status and scale are unable to meet the social needs of personnel management accounting.1. management accounting education itself problems. First, the teaching methods are single and the teaching methods are backward. Accounting teache

12、rs do not pay attention to the cultivation of students' practical ability and integration analysis ability, but the use of traditional teaching methods, teaching mode in "teacher, students listen", caused by the lack of interaction between teachers and students, students not only can n

13、ot take the initiative to discover and explore the problems, even if there is a problem of teachers may not know and respond, and the teaching process the teacher too much emphasis on the computing ability, do not pay enough attention to the cultivation of thinking ability. Second, the selection of

14、outdated textbooks failed to reflect the innovation of foreign management accounting. Teaching and research are divorced from the practice of enterprise management in China, and the teaching contents can not reflect the experience, creation and development of management accounting in china. Third, e

15、xcessive pursuit of teaching skills, master accounting standards and system data, ignoring the humanistic spirit and occupation morality training, ignoring the cover to reveal behind the financial reports and data of the political and economic content, ignoring the human behavior of financial report

16、ing and data production, delivery and use in the process explanation.2. management accounting education environment problems. First, the student admission method is mainly the unified examination record, the examinee cannot choose the school and the specialty freely. Second, colleges and universitie

17、s as the dissemination, application and creation of knowledge, is being driven by commercial interests and blind enrollment, unrestrained increase in class expansion. Third, the educational resources outside the University have not been fully utilized.Three, strengthen the construction of accounting

18、 professional ethics1., strengthen continuing education and establish accounting personnel work files. The accounting personnel shall be subject to the unified management and examination, and the investigation of the moral construction on a regular basis shall be recorded in compliance with the requ

19、irements and those that do not meet the requirements.2., pay attention to accounting staff "self-discipline" behavior. The accountant must carry out self - training, self - renovation and self - Education in his own thinking, quality and ideology in his career, and change his accounting du

20、ties into conscious compliance with moral standards.3., establish and improve accounting laws and regulations, intensify law enforcement and increase the risk of moral hazard. In recent years, in order to meet the demands of economic development, the construction of the accounting legal system of ou

21、r country has made great progress, promulgated the "accounting law", "general accounting regulations", "basic accounting standards" and "accounting computerization management" and "bookkeeping", "Interim Measures for the management of accounting

22、 files methods", "enterprise accounting standards", "enterprise accounting standards" and "accounting qualification management approach" and a series of accounting system and accounting regulations, rules and regulations, ensure the basic accounting work, rule-base

23、d. However, there are still many gaps in the construction of laws and regulations in China as compared with the requirements of the reform, opening up and modernization drive. They must be constantly improved and perfected in practice.4., improve the supervision mechanism and establish a professiona

24、l ethics evaluation system. Good professional ethics, not only rely on the self-awareness of the accounting staff, but also supplemented by supervision measures. As China has not yet established a comprehensive, operational accounting professional ethics, therefore, strengthening the supervision and

25、 inspection of the professional ethics of accounting personnel is particularly important. Through regular inspection and special inspection, the good examples found in the examination shall be commended, rewarded and promoted, and the necessary penalties shall be given to the accountants who violate

26、 the state financial system and violate the professional ethics of accountants. If the circumstances are serious, the relevant departments shall revoke their accounting qualifications; if the case constitutes a crime, they shall be investigated for criminal responsibility according to law. Through the propaganda of the typical cases, we can crea