會(huì)計(jì)文化承傳與變遷InheritanceandchangeofChineseaccountingcultureProfessionalVirtues

inAccountingCulture第十篇

會(huì)計(jì)文化職業(yè)美德會(huì)計(jì)文化職業(yè)美德ProfessionalVirtuesinAccountingCulture會(huì)計(jì)文化職業(yè)美德ProfessionalVirtuesinAccountingCulture會(huì)計(jì)是用獨(dú)特方式并以貨幣對(duì)至少部分具有財(cái)務(wù)特征的交易和事項(xiàng)進(jìn)行記錄、分類和匯總，并對(duì)結(jié)果予以解釋的藝術(shù)。——艾哈邁德·里亞希-貝克奧伊《會(huì)計(jì)理論》"Accountingistheartofrecording,classifying,andsummarizingtransactionsandmatterswithatleastsomefinancialcharacteristicsinauniquemannerandinmonetaryterms,followedbyinterpretingtheresults.“---AhmedRi-ahi-BelkaouiAccountingTheory會(huì)計(jì)是一門會(huì)計(jì)工作者通過(guò)會(huì)計(jì)信息向會(huì)計(jì)使用者進(jìn)行背對(duì)背無(wú)聲交流的語(yǔ)言藝術(shù)，它在記錄、分類和總結(jié)的過(guò)程中，也向我們展示了它所蘊(yùn)涵的會(huì)計(jì)文化職業(yè)美德。Accountingisalanguageartofsilent,back-to-backcommunicationthroughaccountinginformationfromaccountantstousers.Italsodemonstratesitsinherentprofessionalvirtuesofaccountingcultureintheprocessofrecording,classifying,andsummarizing.對(duì)真實(shí)美:誠(chéng)信為本，不做假賬Thebeautyoftruthliesinintegrityasthefoundation,refrainingfromfalsifyingaccounts.平衡美:恒等式“資產(chǎn)=權(quán)益”Thebeautyofbalancemanifestedbytheequation"Assets=Equity".co結(jié)構(gòu)美：舊管+新收-開除=實(shí)在統(tǒng)Thebeautyofstructurebroughtaboutbytheequation"Oldassets+Newincome-Expenditure=Reality".簡(jiǎn)約美：清晰明了的財(cái)務(wù)報(bào)表Thebeautyofsimplicityreflectedinclearandconcisefinancialstatements.fos在廉潔自律的行為體系中Inthesystemofethicalbehavior會(huì)計(jì)文化職業(yè)美德制度Systems誠(chéng)信Integrity廉潔Honesty法律法規(guī)制度Theestablishmentofstronglegalandregulatoryframeworks統(tǒng)一的技術(shù)方法Unifiedtechnicalmethods規(guī)范的管理技巧Standardizedmanagementtechniques闡述美的外在特性：“美的主要形式是秩序、對(duì)稱和比例的原則?！薄獊喞锸慷嗟翫escriptionoftheexternalcharacteristicsofbeauty,namely'theprincipalformsofbeautyareorder,symmetry,anddefiniteness.----Aristotle使得會(huì)計(jì)制度與美的融合得到了理論支持。Providestheoreticalsupportfortheintegrationofaccountingsystemswithbeauty會(huì)計(jì)文化職業(yè)美德丨制度Professionalvirtueaccountingculture-System“離婁之明，公輸子之巧，不以規(guī)矩，不能成方圓?！薄獞?zhàn)國(guó)·鄒·孟軻《孟子·離婁上》"ThekeenvisionofLiLouandthecraftsmanshipofGongshucouldnotcreateasquareorcirclewithoutaruleorcompass."---DuringtheWarringStatesperiod,Menciusof

thestateofZou

'Mencius:LiLouI'會(huì)計(jì)文化職業(yè)美德丨制度ProfessionalVirtueAccountingCulture-System制度穩(wěn)則國(guó)家穩(wěn)Astablesystemstabilizesthenation制度強(qiáng)則國(guó)家強(qiáng)AstrongsystemstrengthensInheritanceandchangeofChineseaccountingculture多元一體發(fā)展趨勢(shì)Themajortrendsofthediverseyetunifieddevelopmen九州共貫NineProvinceslinkedtogether中華傳統(tǒng)文化六合同風(fēng)Allunderheavenabidingbythesameprinciples四海一家OnefamilyacrosstheseasInheritanceandchangeofChineseaccountingculture新中國(guó)成立后Aftertheestablishmentof

thePeople's

Republic

of

China中國(guó)更是從法律層面到規(guī)章制度層面將其進(jìn)行明確并固化Thecountryfurtherclarifiedandsolidifiedtheseprinciplesfromthelegaltotheregulatorylevels會(huì)計(jì)文化職業(yè)美德丨制度Professionalvirtueaccountingculture-System中國(guó)的會(huì)計(jì)制度主要包括：會(huì)計(jì)文化職業(yè)美德丨制度ProfessionalVirtueSystemofAccountingCulture中國(guó)的會(huì)計(jì)制度主要包括：會(huì)計(jì)文化職業(yè)美德丨誠(chéng)信Professionalvirtueaccountingculture-Integrity2008年，三鹿毒奶粉事件：導(dǎo)致許多嬰幼兒患上腎結(jié)石等疾病。In2008,duringtheSanlumelaminemilkscandal,affectingmconditionssuchaskidneystones.會(huì)計(jì)文化職業(yè)美德丨誠(chéng)信Professionalvirtueaccountingculture-Integrity這一事件最終導(dǎo)致三鹿前董事長(zhǎng)田文華被判處無(wú)期徒刑，三鹿集團(tuán)高層管理人員被判有期徒刑，三鹿集團(tuán)也最終消失在群眾視野。ThisincidentultimatelyledtothelifeimprisonmentofSanluTianWenhua,andotherseniormanagementmembersreceimprisonments;SanluGroupeventuallyvanishedfrompubli2015年，青島燒烤店宰客事件In2015,theQingdaobarbecuerestaurantincidentoccurredwhereQingdao38元一份的青島大蝦在結(jié)賬時(shí)變成了38元一只的青島大蝦。最終該店鋪被停業(yè)整頓并吊銷營(yíng)業(yè)執(zhí)照，而“好客山東”品牌也毀于一旦。Qingdaoprawnspricedat38RMBperportionwerebilledat38RMBperprawnatcheckout,leadingtoconsumersbeingchargedthousandsofyuan.Therestaurantowneralsousedviolencetothreatencustomers,resultingintheclosureandrevocationofthebusinesslicenseoftherestaurant,andthe'HospitableShandong'brandwasdestroyedovernight.上海金瑞食品有限公司在未取得《食品生產(chǎn)許可證》情況下，私自生產(chǎn)擬銷售不合格腌臘制品。ShanghaiJinruiFoodCo.,Ltd.wasfoundtohaveproducedcuredmeatproductsforsalewithoutobtainingthe'FoodProductionLicense.江西利康樂生物科技有限公司在配制酒中非法添加藥品。JiangxiLikangLeBiotechnologyCo.,Ltd.wasdiscoveredtohaveillegallyaddeddrugstoalcohol.會(huì)計(jì)文化職業(yè)美德丨誠(chéng)信Professionalvirtueaccountingculture-Integrity“言必誠(chéng)信，行必忠正”—孔子"Onemustbetrustworthyinspeechandloyalandjustinconduct."--Confucius會(huì)計(jì)文化職業(yè)美德丨誠(chéng)信Professionalvirtueaccountingculture-Integrity“誠(chéng)信者，天下之結(jié)也”—《管子·樞言》"Integrityisthebondoftheworld,"--Guanzi·ShuYan會(huì)計(jì)文化職業(yè)美德丨誠(chéng)信Professionalvirtueaccountingculture-Integrity“誠(chéng)信為人之本”—魯迅"Integrityisthefoundationofaperson."--LuXun會(huì)計(jì)文化職業(yè)美德丨誠(chéng)信Professionalvirtueaccountingculture-Integrity會(huì)計(jì)學(xué)家潘序倫先生將其創(chuàng)立的中國(guó)第一個(gè)會(huì)計(jì)事務(wù)所取名為“立信會(huì)計(jì)事務(wù)所”。將“信”一字扎根在了中華現(xiàn)代會(huì)計(jì)的源頭之上。TheaccountantPanXulunnamedChina'sfirstaccountingfirm'LixinAccountingFirm,'firmlyembeddingthecharacter'信'(trust)attheveryrootofmodernChineseaccounting.會(huì)計(jì)文化職業(yè)美德丨誠(chéng)信Professionalvirtueaccountingculture-Integrity“不做假賬，假賬不除，國(guó)之不富，業(yè)之不興，義之不舉，民之不安。"Donotfalsifyaccounts.Iffalseaccountingisnoteradicated,thenationwillnotprosper,businesseswillnotthrive,justicewillnotprevail,andpeoplewillnotbeatpeace.“——朱镕基第十六屆世界會(huì)計(jì)師大會(huì)2002年11月19日----PremierZhuRongjiatthe16thWorldCongressofAccountantsOnNovember19,2002,會(huì)計(jì)文化職業(yè)美德丨誠(chéng)信Professionalvirtueaccountingculture-Integri可

靠

性會(huì)計(jì)信息質(zhì)量要求的必要條件Anecessaryconditionforthequalityofaccountinginformation.誠(chéng)信在會(huì)計(jì)文化中的具體體現(xiàn)Aspecificmanifestationofintegritywithinaccountingculture.“誠(chéng)信美”與“真實(shí)美”的有機(jī)融合Anorganicblendofthe"beautyofintegrity"andthe"beautyoftruth會(huì)計(jì)文化職業(yè)美德丨誠(chéng)信Professionalvirtueaccountingculture-Integrity以會(huì)計(jì)信息持籌握算，用法律法規(guī)調(diào)制筆墨，繪畫出一盞盞管理決策的指路燈Itispreciselywe,theaccountants,whowieldreliableaccountinginformation,applylawsandregulationsasourguidingprinciples,drawinglampsthatguidemanagementdecisions.用標(biāo)準(zhǔn)、規(guī)范、嚴(yán)肅、整齊、可比、可靠的會(huì)計(jì)藍(lán)圖畫出民意、企力、政力和國(guó)力！Withstandards,norms,seriousness,order,comparability,andreliability,wedrawanaccountingblueprintthatreflectspublicopinion,corporatepower,governmentalpower,andnationalstrength!會(huì)計(jì)文化職業(yè)美德丨廉潔Professionalvirtueaccountingculture-Honesty“朕幼清以廉潔兮，身服義爾未沫?！?屈原《楚辭·招魂》'Fromyouth,lwaspureandmaintainedhonesty,dressinginrighteousnesswithoutfail.’--QuYuan‘Chuci·ZhaoHun'會(huì)計(jì)文化職業(yè)美德丨廉潔Professionalvirtueaccountingculture-Honesty“不受曰廉，不污曰潔”—東漢著名學(xué)者王逸《楚辭·章句》'Refusinggiftsisbeingincorruptible,remainingunsulliedisbeingclean.’--TherenownedEasternHanscholarWangYi會(huì)計(jì)文化職業(yè)美德丨廉潔Professionalvirtueaccountingculture-Honesty求木之長(zhǎng)者，必固其根本；欲流之遠(yuǎn)者，必浚其泉源?！赫鳌吨G太宗十思疏》'Hewhoseeksthegrowthofatreemuststrengthenitsroots;hewhodesiresthewatertoflowfarmustdredgeitssource.'—WeiZhenginthefamous'TenThoughtstoAdviseEmperorTaizong會(huì)計(jì)作用的發(fā)揮，離不開強(qiáng)有力的監(jiān)督。Theeffectivenessofaccountingcannotbeseparatedfromstrongsupervision.會(huì)計(jì)文化職業(yè)美德丨廉潔Professionalvirtueaccountingculture-Honesty堅(jiān)持公私分明，先公后私，克己奉公；Adheretothecleardistinctionbetweenpublicandprivateinterests,putpublicbeforeprivate,andpracticeself-disciplineforthepublicgood;堅(jiān)持崇廉拒腐，清白做人，干凈做事；Upholdintegrity,refusecorruption,livecleanly,andconductoneselfhonestly;會(huì)計(jì)文化職業(yè)美德丨廉潔Professionalvirtueaccountingculture-Honesty堅(jiān)持尚儉戒奢，艱苦樸素，勤儉節(jié)約；Upholdthevaluesofsimplicityandfrugality,maintainaplainandhardworkinglifestyle,andpracticethrift.堅(jiān)持吃苦在前，享受在后，甘于奉獻(xiàn)；Endurehardshipfirst,enjoylater,andbewillingtomakesacrifices;會(huì)計(jì)文化職業(yè)美德丨廉潔Professionalvirtueaccountingculture-Honesty廉潔從政，自覺保持人民公仆本色；Maintainhonestyingovernance,consciouslypreservethenatureofbeingaservantofthepeople;廉潔用權(quán)，自覺維護(hù)人民根本利益；Usepowerwithhonesty,consciouslysafeguardthefundamentalinterestsofthepeople;會(huì)計(jì)文化職業(yè)美德丨廉潔Professionalvirtueaccountingculture-Honesty廉潔修身，自覺提升思想道德境界；Cultivateoneselfwithhonesty,consciouslyelevateone'smoralandethicalstandards;廉潔齊家，自覺帶頭樹立良好家風(fēng)。Fosterhonestywithinthefamily,consciouslyleadbyexampleinestablishinggoodfamilyvirtues.會(huì)計(jì)文化職業(yè)美德丨廉潔Professionalvirtueaccountingculture-Honestyl

廉潔自律、求同存異、體現(xiàn)了會(huì)計(jì)工作者出淤泥而不染、濯清漣而不妖的廉潔美。l

Maintaininghonestyandself-discipline,

seekingcommonground

whilepreservingdifferences,

reflect

thebeautyof

honestyas

remaining

unstainedbythemudandpure

inthemidstof

chaos.l

廉潔既是“安全帶”，又是“緊箍圈”是確保“方向盤”不偏的重要保證。l

Itactsas

botha"safety

belt"anda"tighteninghoop,"ensuringthesteadfastnessof

the"steering

wheel."會(huì)計(jì)文化職業(yè)美德丨廉潔Professionalvirtueaccountingculture-Honesty推進(jìn)文化自信自強(qiáng)，鑄就社會(huì)主義文化新輝煌。Advance

culturalself-confidence

andstrength,

forging

anewbrillianceinsocialistculture.會(huì)計(jì)文化職業(yè)美德professionalvirtueaccountingculture“制度之秩序美、誠(chéng)信之真實(shí)美、廉潔之和諧美”等美德貫穿人才培養(yǎng)體系；"Thebeautyoforderlinessinsystems,thebeautyoftruthinintegrity,andthebeautyofharmonyinhonesty"intothetalentcultivationsystem.堅(jiān)守中華文化立場(chǎng)，提煉中華文明的精神標(biāo)識(shí)和文化精髓；AdheretothestanceofChineseculture,distillanddisplaythespiritualsymbolsandessenceofchinesecivilization講好中國(guó)故事、傳播好中國(guó)聲音，展現(xiàn)可信、可愛、可敬的中國(guó)形象。Inaccountingculture,telltheChinesestorywell,spreadtheChinesevoice,andpresentacredible,lovable,andrespectableimageofChina.ProfessionalVirtues

inAccountingCulture第十篇

會(huì)計(jì)文化職業(yè)美德制度會(huì)計(jì)SystemConsciousnessinAccounting《策林·立制度》：“仁圣之本，在乎制度而已?！盇ccountingCultureintheChongqingCollegeofFinanceandEconomics一

會(huì)計(jì)法律制度的概念n

會(huì)計(jì)法律制度是指國(guó)家權(quán)力機(jī)關(guān)和行政機(jī)關(guān)制定的，用以調(diào)整會(huì)計(jì)關(guān)系的各種法律、法規(guī)、規(guī)章和規(guī)范性文件的總稱。n

會(huì)計(jì)關(guān)系：會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員在辦理會(huì)計(jì)事務(wù)過(guò)程中以及國(guó)家管理會(huì)計(jì)工作中發(fā)生的各種經(jīng)濟(jì)關(guān)系。二

會(huì)計(jì)法律制度的形成全國(guó)人民代表大會(huì)及其常務(wù)委員會(huì)會(huì)計(jì)法律國(guó)務(wù)院制定并發(fā)布，或者國(guó)務(wù)院有關(guān)部門擬定并經(jīng)國(guó)務(wù)院批準(zhǔn)發(fā)布會(huì)計(jì)行政法規(guī)財(cái)政部及其他相關(guān)部委會(huì)計(jì)部門規(guī)章省、自治區(qū)、直轄市人民代表大會(huì)及其常務(wù)委員會(huì)地方性會(huì)計(jì)法規(guī)“道有因有循，有革有化。因而循之，與道神之。革而化之，與時(shí)宜之。”ProfessionalVirtues

inAccountingCulture第十篇

會(huì)計(jì)文化職業(yè)美德誠(chéng)信會(huì)計(jì)egrityConsciousnessinAccountingInheritanceandchangeofChineseaccountingculture“人而不信，不知其可也?！盜nheritanceandchangeofChineseaccountingculture“誠(chéng)者,天之道也;思誠(chéng)者,人之道也。”InheritanceandchangeofChineseaccountingculture“小信誠(chéng)則大信立?！盇ccountingCultureintheChongqingCollegeof

FinanceandEconomicsInheritanceandchangeofChineseaccountingculture“人與人交往在于言而有信，國(guó)與國(guó)相處講究誠(chéng)信為本?！盇ccountingCultureintheChongqingCollegeof

FinanceandEconomics誠(chéng)守信立身之本會(huì)計(jì)之魂AccountingCultureintheChongqingCollegeof

FinanceandEconomicsInheritanceandchangeofChineseaccountingculture安然事件：美國(guó)財(cái)務(wù)史上最大造假案??2018年，某知名藝人因簽訂“陰陽(yáng)合同”偷逃稅款被罰款8.84億元，其經(jīng)紀(jì)人因指使公司員工隱匿、故意銷毀涉案公司會(huì)計(jì)憑證、會(huì)計(jì)賬簿關(guān)依法調(diào)查，涉嫌犯罪。InheritanceandchangeofChineseaccountingculture?

2020年4月2日，瑞幸咖啡承認(rèn)虛