会计职业道德英文论文.doc

Articles of Accounting Ethics About the discrepancies of the Accounting Ethics of China and that of the US Articles of Accounting Ethics About the discrepancies of the Accounting of China and that of the US As the development of the Market Economy and the Globalization, more and more financial scandals come into the centre stage of the public concern. As the current situation stands, the fact pushed us to study deeply about why the atmosphere of the accounting ethics is like this . With the rapid development of the certified public accountant professional, their professional moral attention increasingly. Various countries develop career moral code, standard, to strengthen the certified public accountant professional ethics consciousness. The United States is the registered accountants professional of the most developed countries, their professional moral standards also standard and comprehensive. Next, lets discuss About the discrepancies of the Accounting of China and that of the US First, some scholars in our country summarized the reasons to several points of view. 1. What are on the frontline are the corrupt of professional ethics, and the greedy of authority and profits. Because of the more stresses of the lives and the jobs, and the vanity of the world, someone may lose himself in the pursuit of luxury living and personal pleasure, and may yield to the temptations of power, beauty and money. As a result, the individual will began to fraud, and then make an irreversible loss that is hung enough not only to the company that employed him but also the motherland that brought him up. 2. Next reason is that the person has to do the wrong thing because of the pressure from his leaders, or he will lose his job that he lives on. And at the same time, the leaders also have their helplessness that if they do not do so, they will lose their company. 3. The third reason is that the person, himself, lacks professional ethi