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1、.....ArticlesofAccountingEthicsAboutthediscrepanciesoftheAccountingEthicsofChinaandthatoftheUS学习参考.....ArticlesofAccountingEthicsAboutthediscrepanciesoftheAccountingofChinaandthatoftheUSAsthedevelopmentoftheMarketEconomyandtheGlobalization,moreandmorefinancialscandalscomeintothecentrestageofthepubl
2、icconcern.Asthecurrentsituationstands,thefactpushedustostudydeeplyaboutwhytheatmosphereoftheaccountingethicsislikethis.Withtherapiddevelopmentofthecertifiedpublicaccountantprofessional,theirprofessionalmoralattentionincreasingly.Variouscountriesdevelopcareermoralcode,standard,tostrengthenthecertifi
3、edpublicaccountantprofessionalethicsconsciousness.TheUnitedStatesistheregisteredaccountant'sprofessionalofthemostdevelopedcountries,theirprofessionalmoralstandardsalsostandardandcomprehensive.Next,let'sdiscussAboutthediscrepanciesoftheAccountingofChinaandthatoftheUSFirst,somescholarsinourcountrysum
4、marizedthereasonstoseveralpointsofview.1.Whatareonthefrontlinearethecorruptofprofessionalethics,andthegreedyofauthorityandprofits.Becauseofthemorestressesofthelivesandthejobs,andthevanityoftheworld,someonemaylosehimselfinthepursuitofluxurylivingandpersonalpleasure,andmayyieldtothetemptationsofpower
5、,beautyandmoney.Asaresult,theindividualwill学习参考.....begantofraud,andthenmakeanirreversiblelossthatishungenoughnotonlytothecompanythatemployedhimbutalsothemotherlandthatbroughthimup.2.Nextreasonisthatthepersonhastodothewrongthingbecauseofthepressurefromhisleaders,orhewilllosehisjobthatheliveson.Anda
6、tthesametime,theleadersalsohavetheirhelplessnessthatiftheydonotdoso,theywilllosetheircompany.3.Thethirdreasonisthattheperson,himself,lacksprofessionalethicsawarenessandprofessionalcompetence.Comparetootherindustries,theaccountingindustryisreallessattractive.Itisthoughtthatthejobisofnoroomtoimprove,
7、noenthusiasm,andevenlowersalary.Soitalwaysmakesthepeoplehaveunbalancedmindandnopassion,worksloppily,andbeirresponsible.Sotheconsequencegoeswithoutsaying.4.Thegovernmentcannotrefuteitsresponsibility.Thefull-
