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1、ArticlesofAccountingEthicsAboutthediscrepanciesoftheAccountingEthicsofChinaandthatoftheUSArticlesofAccountingEthicsAboutthediscrepanciesoftheAccountingofChinaandthatoftheUSAsthedevelopmentoftheMarketEconomyandtheGlobalization,moreandmorefinancialscandalscomeintothece
2、ntrestageofthepublicconcern.Asthecurrentsituationstands,thefactpushedustostudydeeplyaboutwhytheatmosphereoftheaccountingethicsislikethis・Withtherapiddevelopmentofthecertifiedpublicaccountantprofessional,theirprofessionalmoralattentionincreasingly.Variouscountriesdeve
3、lopcareermoralcode,standard,tostrengthenthecertifiedpublicaccountantprofessionalethicsconsciousness.TheUnitedStatesistheregisteredaccountant^professionalofthemostdevelopedcountries,theirprofessionalmoralstandardsalsostandardandcomprehensive・Next,let'sdiscussAboutthed
4、iscrepanciesoftheAccountingofChinaandthatoftheUSFirst,somescholarsinourcountrysummarizedthereasonstoseveralpointsofview・1.Whatareonthefrontlinearethecorruptofprofessionalethics,andthegreedyofauthorityandprofits・Becauseofthemorestressesofthelivesandthejobs,andthevanit
5、yoftheworld,someonemaylosehimselfinthepursuitofluxurylivingandpersonalpleasure,andmayyieldtothetemptationsofpower,beautyandmoney.Asaresult,theindividualwillbegantofraud,andthenmakeanirreversiblelossthatishungenoughnotonlytothecompanythatemployedhimbutalsothemotherlan
6、dthatbroughthimup.2.Nextreasonisthatthepersonhastodothewrongthingbecauseofthepressurefromhisleaders,orhewilllosehisjobthatheliveson.Andatthesametime,theleadersalsohavetheirhelplessnessthatiftheydonotdoso,theywilllosetheircompany.3.Thethirdreasonisthattheperson,himsel
7、f,lacksprofessionalethicsawarenessandprofessionalcompetence.Comparetootherindustries,theaccountingindustryisreallessattractive.Itisthoughtthatthejobisofnoroomtoimprove,noenthusiasm,andevenlowersalary.Soitalwaysmakesthepeoplehaveunbalancedmindandnopassion,worksloppily
8、,andbeirresponsible・Sotheconsequencegoeswithoutsaying・1.Thegovernmentcannotrefuteitsresponsibility.Thefull・of-flawsupervisionsystem
