The Relationship Between Accounting Professional Ethics And Accounting Legal System

(1)

The relationship between professional ethics and accounting legal system

Accounting professional ethics is the social and ideological foundation for the normal operation of accounting legal system. The accounting legal system is the institutional guarantee to promote the formation and compliance of accounting professional ethics.

The two have common goals, the same adjustment objects, shoulder the same responsibilities, supplement each other in roles, infiltrate and overlap each other in content, pform and absorb each other in status, and interact and promote each other in implementation.

(two) the difference between accounting professional ethics and accounting legal system.

(1) the nature is different.

The accounting law system has strong heteronomy through the enforcement of state machines, and accounting professional ethics mainly depends on the consciousness of accountants and has strong characteristics.

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(2) the scope of action is different.

The accounting legal system focuses on adjustment.

The professional ethics of accountants not only requires adjusting the external behaviors of accountants, but also adjusting the inner spiritual world of accountants.

(3) different forms of realization.

The accounting legal system is formulated by a national legislature or an administrative organ through a certain procedure. Its form of expression is a specific, explicit and formal written rule. The professional ethics of accountants comes from the professional life and professional practice of accountants. The form of their performance includes both explicit provisions and unwritten norms, which exist in people's consciousness and beliefs.

(4) the implementation of safeguards is different.

The accounting legal system is guaranteed by the state's compulsive force. The professional ethics of accountants not only requires the corresponding requirements of the state laws, but also requires the conscious compliance of accountants.

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(1) the form of accounting professional ethics education

(1) receive education.

Through schools or training units, accountants carry out positive indoctrination with professional responsibilities and professional obligations as core contents, so as to regulate their professional behaviors and safeguard the interests of the state and the public.

(2) self education.

Accountants' self-learning and self moral behavior.

(two) contents of accounting professional ethics education

(1) accounting professional ethics education.

By studying accounting professional ethics knowledge, establishing accounting professional ethics, understanding the impact of accounting professional ethics on social economic order and accounting information quality, and punishing and punishing the violation of accounting professional ethics.

(2) accounting professional ethics education.

The professional ethics of accounting is the core content of accounting professional ethics education, and it runs through the accounting professional ethics education.

(3) warning education of accounting professional ethics.

By discussing and analyzing the typical cases of violation of accounting professional ethics and illegal accounting behavior, we can get warnings to raise the awareness of law, accounting professional ethics and the ability to distinguish right from wrong.

(4) other education related to accounting professional ethics.

(three) ways of accounting professional ethics education

(1) accounting professional ethics education through accounting education.

While studying accounting theory and skills, we should learn the contents of accounting professional ethics, understand the moral hazard faced by accounting profession, set up the emotion and concept of accounting professional ethics, and improve the ability to use moral standards to judge right and wrong.

(2) accounting professional ethics education through accounting continuing education.

While constantly updating, supplemental and expanding accounting professional theory and professional competence, we have formed good accounting professional ethics through accounting professional ethics and belief education, accounting professional compulsory education and accounting professional honor education.

(3) accounting professional ethics education through self-education and cultivation of accountants.

Through self education, self training and self-cultivation, the accounting professional ethics is pformed into the internal quality of accountants, regulating and restricting their accounting behavior.