會計文化承傳與變遷InheritanceandchangeofChineseaccountingcultureProfessionalVirtues

inAccountingCulture第十篇

會計文化職業美德會計文化職業美德ProfessionalVirtuesinAccountingCulture會計文化職業美德ProfessionalVirtuesinAccountingCulture會計是用獨特方式并以貨幣對至少部分具有財務特征的交易和事項進行記錄、分類和匯總，并對結果予以解釋的藝術?！~德·里亞希-貝克奧伊《會計理論》"Accountingistheartofrecording,classifying,andsummarizingtransactionsandmatterswithatleastsomefinancialcharacteristicsinauniquemannerandinmonetaryterms,followedbyinterpretingtheresults.“---AhmedRi-ahi-BelkaouiAccountingTheory會計是一門會計工作者通過會計信息向會計使用者進行背對背無聲交流的語言藝術，它在記錄、分類和總結的過程中，也向我們展示了它所蘊涵的會計文化職業美德。Accountingisalanguageartofsilent,back-to-backcommunicationthroughaccountinginformationfromaccountantstousers.Italsodemonstratesitsinherentprofessionalvirtuesofaccountingcultureintheprocessofrecording,classifying,andsummarizing.對真實美:誠信為本，不做假賬Thebeautyoftruthliesinintegrityasthefoundation,refrainingfromfalsifyingaccounts.平衡美:恒等式“資產=權益”Thebeautyofbalancemanifestedbytheequation"Assets=Equity".co結構美：舊管+新收-開除=實在統Thebeautyofstructurebroughtaboutbytheequation"Oldassets+Newincome-Expenditure=Reality".簡約美：清晰明了的財務報表Thebeautyofsimplicityreflectedinclearandconcisefinancialstatements.fos在廉潔自律的行為體系中Inthesystemofethicalbehavior會計文化職業美德制度Systems誠信Integrity廉潔Honesty法律法規制度Theestablishmentofstronglegalandregulatoryframeworks統一的技術方法Unifiedtechnicalmethods規范的管理技巧Standardizedmanagementtechniques闡述美的外在特性：“美的主要形式是秩序、對稱和比例的原則?！薄獊喞锸慷嗟翫escriptionoftheexternalcharacteristicsofbeauty,namely'theprincipalformsofbeautyareorder,symmetry,anddefiniteness.----Aristotle使得會計制度與美的融合得到了理論支持。Providestheoreticalsupportfortheintegrationofaccountingsystemswithbeauty會計文化職業美德丨制度Professionalvirtueaccountingculture-System“離婁之明，公輸子之巧，不以規矩，不能成方圓?！薄獞饑むu·孟軻《孟子·離婁上》"ThekeenvisionofLiLouandthecraftsmanshipofGongshucouldnotcreateasquareorcirclewithoutaruleorcompass."---DuringtheWarringStatesperiod,Menciusof

thestateofZou

'Mencius:LiLouI'會計文化職業美德丨制度ProfessionalVirtueAccountingCulture-System制度穩則國家穩Astablesystemstabilizesthenation制度強則國家強AstrongsystemstrengthensInheritanceandchangeofChineseaccountingculture多元一體發展趨勢Themajortrendsofthediverseyetunifieddevelopmen九州共貫NineProvinceslinkedtogether中華傳統文化六合同風Allunderheavenabidingbythesameprinciples四海一家OnefamilyacrosstheseasInheritanceandchangeofChineseaccountingculture新中國成立后Aftertheestablishmentof

thePeople's

Republic

of

China中國更是從法律層面到規章制度層面將其進行明確并固化Thecountryfurtherclarifiedandsolidifiedtheseprinciplesfromthelegaltotheregulatorylevels會計文化職業美德丨制度Professionalvirtueaccountingculture-System中國的會計制度主要包括：會計文化職業美德丨制度ProfessionalVirtueSystemofAccountingCulture中國的會計制度主要包括：會計文化職業美德丨誠信Professionalvirtueaccountingculture-Integrity2008年，三鹿毒奶粉事件：導致許多嬰幼兒患上腎結石等疾病。In2008,duringtheSanlumelaminemilkscandal,affectingmconditionssuchaskidneystones.會計文化職業美德丨誠信Professionalvirtueaccountingculture-Integrity這一事件最終導致三鹿前董事長田文華被判處無期徒刑，三鹿集團高層管理人員被判有期徒刑，三鹿集團也最終消失在群眾視野。ThisincidentultimatelyledtothelifeimprisonmentofSanluTianWenhua,andotherseniormanagementmembersreceimprisonments;SanluGroupeventuallyvanishedfrompubli2015年，青島燒烤店宰客事件In2015,theQingdaobarbecuerestaurantincidentoccurredwhereQingdao38元一份的青島大蝦在結賬時變成了38元一只的青島大蝦。最終該店鋪被停業整頓并吊銷營業執照，而“好客山東”品牌也毀于一旦。Qingdaoprawnspricedat38RMBperportionwerebilledat38RMBperprawnatcheckout,leadingtoconsumersbeingchargedthousandsofyuan.Therestaurantowneralsousedviolencetothreatencustomers,resultingintheclosureandrevocationofthebusinesslicenseoftherestaurant,andthe'HospitableShandong'brandwasdestroyedovernight.上海金瑞食品有限公司在未取得《食品生產許可證》情況下，私自生產擬銷售不合格腌臘制品。ShanghaiJinruiFoodCo.,Ltd.wasfoundtohaveproducedcuredmeatproductsforsalewithoutobtainingthe'FoodProductionLicense.江西利康樂生物科技有限公司在配制酒中非法添加藥品。JiangxiLikangLeBiotechnologyCo.,Ltd.wasdiscoveredtohaveillegallyaddeddrugstoalcohol.會計文化職業美德丨誠信Professionalvirtueaccountingculture-Integrity“言必誠信，行必忠正”—孔子"Onemustbetrustworthyinspeechandloyalandjustinconduct."--Confucius會計文化職業美德丨誠信Professionalvirtueaccountingculture-Integrity“誠信者，天下之結也”—《管子·樞言》"Integrityisthebondoftheworld,"--Guanzi·ShuYan會計文化職業美德丨誠信Professionalvirtueaccountingculture-Integrity“誠信為人之本”—魯迅"Integrityisthefoundationofaperson."--LuXun會計文化職業美德丨誠信Professionalvirtueaccountingculture-Integrity會計學家潘序倫先生將其創立的中國第一個會計事務所取名為“立信會計事務所”。將“信”一字扎根在了中華現代會計的源頭之上。TheaccountantPanXulunnamedChina'sfirstaccountingfirm'LixinAccountingFirm,'firmlyembeddingthecharacter'信'(trust)attheveryrootofmodernChineseaccounting.會計文化職業美德丨誠信Professionalvirtueaccountingculture-Integrity“不做假賬，假賬不除，國之不富，業之不興，義之不舉，民之不安。"Donotfalsifyaccounts.Iffalseaccountingisnoteradicated,thenationwillnotprosper,businesseswillnotthrive,justicewillnotprevail,andpeoplewillnotbeatpeace.“——朱镕基第十六屆世界會計師大會2002年11月19日----PremierZhuRongjiatthe16thWorldCongressofAccountantsOnNovember19,2002,會計文化職業美德丨誠信Professionalvirtueaccountingculture-Integri可

靠

性會計信息質量要求的必要條件Anecessaryconditionforthequalityofaccountinginformation.誠信在會計文化中的具體體現Aspecificmanifestationofintegritywithinaccountingculture.“誠信美”與“真實美”的有機融合Anorganicblendofthe"beautyofintegrity"andthe"beautyoftruth會計文化職業美德丨誠信Professionalvirtueaccountingculture-Integrity以會計信息持籌握算，用法律法規調制筆墨，繪畫出一盞盞管理決策的指路燈Itispreciselywe,theaccountants,whowieldreliableaccountinginformation,applylawsandregulationsasourguidingprinciples,drawinglampsthatguidemanagementdecisions.用標準、規范、嚴肅、整齊、可比、可靠的會計藍圖畫出民意、企力、政力和國力！Withstandards,norms,seriousness,order,comparability,andreliability,wedrawanaccountingblueprintthatreflectspublicopinion,corporatepower,governmentalpower,andnationalstrength!會計文化職業美德丨廉潔Professionalvirtueaccountingculture-Honesty“朕幼清以廉潔兮，身服義爾未沫?！?屈原《楚辭·招魂》'Fromyouth,lwaspureandmaintainedhonesty,dressinginrighteousnesswithoutfail.’--QuYuan‘Chuci·ZhaoHun'會計文化職業美德丨廉潔Professionalvirtueaccountingculture-Honesty“不受曰廉，不污曰潔”—東漢著名學者王逸《楚辭·章句》'Refusinggiftsisbeingincorruptible,remainingunsulliedisbeingclean.’--TherenownedEasternHanscholarWangYi會計文化職業美德丨廉潔Professionalvirtueaccountingculture-Honesty求木之長者，必固其根本；欲流之遠者，必浚其泉源?！赫鳌吨G太宗十思疏》'Hewhoseeksthegrowthofatreemuststrengthenitsroots;hewhodesiresthewatertoflowfarmustdredgeitssource.'—WeiZhenginthefamous'TenThoughtstoAdviseEmperorTaizong會計作用的發揮，離不開強有力的監督。Theeffectivenessofaccountingcannotbeseparatedfromstrongsupervision.會計文化職業美德丨廉潔Professionalvirtueaccountingculture-Honesty堅持公私分明，先公后私，克己奉公；Adheretothecleardistinctionbetweenpublicandprivateinterests,putpublicbeforeprivate,andpracticeself-disciplineforthepublicgood;堅持崇廉拒腐，清白做人，干凈做事；Upholdintegrity,refusecorruption,livecleanly,andconductoneselfhonestly;會計文化職業美德丨廉潔Professionalvirtueaccountingculture-Honesty堅持尚儉戒奢，艱苦樸素，勤儉節約；Upholdthevaluesofsimplicityandfrugality,maintainaplainandhardworkinglifestyle,andpracticethrift.堅持吃苦在前，享受在后，甘于奉獻；Endurehardshipfirst,enjoylater,andbewillingtomakesacrifices;會計文化職業美德丨廉潔Professionalvirtueaccountingculture-Honesty廉潔從政，自覺保持人民公仆本色；Maintainhonestyingovernance,consciouslypreservethenatureofbeingaservantofthepeople;廉潔用權，自覺維護人民根本利益；Usepowerwithhonesty,consciouslysafeguardthefundamentalinterestsofthepeople;會計文化職業美德丨廉潔Professionalvirtueaccountingculture-Honesty廉潔修身，自覺提升思想道德境界；Cultivateoneselfwithhonesty,consciouslyelevateone'smoralandethicalstandards;廉潔齊家，自覺帶頭樹立良好家風。Fosterhonestywithinthefamily,consciouslyleadbyexampleinestablishinggoodfamilyvirtues.會計文化職業美德丨廉潔Professionalvirtueaccountingculture-Honestyl

廉潔自律、求同存異、體現了會計工作者出淤泥而不染、濯清漣而不妖的廉潔美。l

Maintaininghonestyandself-discipline,

seekingcommonground

whilepreservingdifferences,

reflect

thebeautyof

honestyas

remaining

unstainedbythemudandpure

inthemidstof

chaos.l

廉潔既是“安全帶”，又是“緊箍圈”是確?！胺较虮P”不偏的重要保證。l

Itactsas

botha"safety

belt"anda"tighteninghoop,"ensuringthesteadfastnessof

the"steering

wheel."會計文化職業美德丨廉潔Professionalvirtueaccountingculture-Honesty推進文化自信自強，鑄就社會主義文化新輝煌。Advance

culturalself-confidence

andstrength,

forging

anewbrillianceinsocialistculture.會計文化職業美德professionalvirtueaccountingculture“制度之秩序美、誠信之真實美、廉潔之和諧美”等美德貫穿人才培養體系；"Thebeautyoforderlinessinsystems,thebeautyoftruthinintegrity,andthebeautyofharmonyinhonesty"intothetalentcultivationsystem.堅守中華文化立場，提煉中華文明的精神標識和文化精髓；AdheretothestanceofChineseculture,distillanddisplaythespiritualsymbolsandessenceofchinesecivilization講好中國故事、傳播好中國聲音，展現可信、可愛、可敬的中國形象。Inaccountingculture,telltheChinesestorywell,spreadtheChinesevoice,andpresentacredible,lovable,andrespectableimageofChina.ProfessionalVirtues

inAccountingCulture第十篇

會計文化職業美德制度會計SystemConsciousnessinAccounting《策林·立制度》：“仁圣之本，在乎制度而已?！盇ccountingCultureintheChongqingCollegeofFinanceandEconomics一

會計法律制度的概念n

會計法律制度是指國家權力機關和行政機關制定的，用以調整會計關系的各種法律、法規、規章和規范性文件的總稱。n

會計關系：會計機構和會計人員在辦理會計事務過程中以及國家管理會計工作中發生的各種經濟關系。二

會計法律制度的形成全國人民代表大會及其常務委員會會計法律國務院制定并發布，或者國務院有關部門擬定并經國務院批準發布會計行政法規財政部及其他相關部委會計部門規章省、自治區、直轄市人民代表大會及其常務委員會地方性會計法規“道有因有循，有革有化。因而循之，與道神之。革而化之，與時宜之?！盤rofessionalVirtues

inAccountingCulture第十篇

會計文化職業美德誠信會計egrityConsciousnessinAccountingInheritanceandchangeofChineseaccountingculture“人而不信，不知其可也?！盜nheritanceandchangeofChineseaccountingculture“誠者,天之道也;思誠者,人之道也?！盜nheritanceandchangeofChineseaccountingculture“小信誠則大信立?！盇ccountingCultureintheChongqingCollegeof

FinanceandEconomicsInheritanceandchangeofChineseaccountingculture“人與人交往在于言而有信，國與國相處講究誠信為本?！盇ccountingCultureintheChongqingCollegeof

FinanceandEconomics誠守信立身之本會計之魂AccountingCultureintheChongqingCollegeof

FinanceandEconomicsInheritanceandchangeofChineseaccountingculture安然事件：美國財務史上最大造假案??2018年，某知名藝人因簽訂“陰陽合同”偷逃稅款被罰款8.84億元，其經紀人因指使公司員工隱匿、故意銷毀涉案公司會計憑證、會計賬簿關依法調查，涉嫌犯罪。InheritanceandchangeofChineseaccountingculture?

2020年4月2日，瑞幸咖啡承認虛