会计职业道德英文论文

会计职业道德英文论文内容摘要：

take risks and tend to reflect the truth. The accounting assessment method is apt to on the optimistic bias. And the recognition and measurement of accounting elements are more radical and innovative. Accountants are needed to meet the requirements of the various uncertainties as well as to have some sense of innovation. Moreover, the low uncertaintyavoidance cultures of the country provide a good external environment to foster this culture of respected creativeness of accounting. Then we can make a conclusion that the United States tends to transparent information, to require large amount of information disclosure, and to emphasize true reflection. Under the condition like this, influenced by the microscopic atmosphere, the managers and the accountants are more willing to disclose more information. In the meantime, the accounting information users will require higher transparency of the revelation. Consequently, more true information will be disclosed so that a more open accounting environment es out. Then let us have a look at the accounting traits of China, which are concluded as the following points. First of all, the legal control takes precedence over the vocationalism. The accounting environment in China is societyoriented。 that is the government tends to use the laws, regulations and other means of standardizing accounting rules to limit the mandatory accounting practice. This way of management is liable to neglect the individual professional judgments. At this point, pared with the United States, the professional level of accounting in our country is lower. Because the accountants must deal with the stuff entirely according to the laws and regulations, it is reasonable that the accountants lack ability to deal with the various situations. Either the selfcontrol capacity or the professional skill has a very long distance to catch up with that of the United States. Next, the consistent is considered to be of paramount importance. The accounting value that emphasizes on the unity tends to use legal coercion to standardize every detail, and stresses a very high degree of unity in the whole country, including the accounting subjects, and the structure and the content of the financial reports. Chinese culture advocates collectivism. The ideology which is reflected in the accounting system and the accounting standard requires uniform accounting practices of different enterprises and the consistent accounting methods during different accounting period. This methodology just provides little room for the professional accounting treatment to adapt local con。