Cases of lack of accounting professional ethics

Accounting professional ethics refers to the professional code of conduct and norms that should be followed in accounting practice, embody the characteristics of accounting profession and adjust accounting professional relations. With the development of market economy and the influence of western culture, the lack of accounting professional ethics in China is serious. The following is a case I shared with you about the lack of accounting professional ethics. Welcome to read it!

Case 1:

The full name of Yinguangxia Company is Guangxia (Yinchuan) Industrial Co., Ltd., and the current stock name is ST Guangxia (557). Yinguangxia Company, which went public in June, 1994, was once called "Yinguangxia Company" because of its impressive performance and attractive prospects. China's first blue chip? . In August 21, Caijing magazine published? Yin Guangxia trap? In one article, Yin Guangxia's fictional financial statement incident was exposed. According to the expert's opinion, what is the purpose of Tianjin Guangxia's export to Germany Chengxin Trading Company? Impossible output, impossible price, impossible product? . With the capacity of Tianjin Guangxia extraction equipment, even if it operates all night, it can't produce the claimed quantity; The export price of Tianjin Guangxia extraction products is almost absurd; Some products in the export contract with Germany cannot be extracted by supercritical carbon dioxide extraction equipment at all.

Case 2:

Due to the need of business development, a company recruited a Zhang with technical secondary school education from the talent market. As a cashier. At first, he was diligent and dedicated, and the company leaders and colleagues were very satisfied with his work. But influenced by colleagues making money in the stock market, Zhang? Also began to set foot in the stock market. However, things didn't work out as expected, and he was quickly trapped in the stock market. He was eager to turn over the books and suffered from lack of funds. He began to have evil thoughts about the cash he handled every day. With the trust of the financial supervisor, he took the financial special seal of the financial supervisor and arbitrarily stamped the blank cash check he kept. At the end of the month, the bank statement was also extracted from the bank and checked by itself, so it was not found for a long time. By the time of the incident, the company had suffered huge economic losses.

Zhang? Crime, enterprises suffer losses, the lesson is very profound.

Case 3:

On January 8 this year, the Office of the Financial Ombudsman of the Ministry of Finance in Liaoning Province issued a handling opinion to the relevant departments on the incident of the false annual report of Liming Co., Ltd. in 1999, suggesting that those responsible for violations of discipline should be investigated. According to the regulations, Dawn shares should truthfully disclose this information that may affect the stock price within 15 days. However, as late as April 21st, Dawn shares published an announcement on data adjustment in the 1999 accounting report in the media, informing that the income from its main business was inflated by more than 15 million yuan, the profit was inflated by 86.79 million yuan, and the pre-loss announcement for 2 was issued.

On April 26th, Shanghai Stock Exchange implemented ST special treatment for the trading of Liming shares. On May 26, the Shanghai Stock Exchange publicly condemned the serious violations of Dawn's failure to disclose the pre-loss announcement in time.

Case 4 on Lack of Accounting Professional Ethics:

In order to obtain the listing qualification, Dadonghai Co., Ltd. falsely listed income and investment income from 1993 to 1997, totaling 24 million yuan. The main methods are as follows: First, the consumption money receivable from Hainan International Investment Co., Ltd., Hainan Dadonghai Tourism Center Group Co., Ltd. (hereinafter referred to as Dadonghai Group Company) and its affiliated enterprises in South China Hotel, amusement company and Binhai Holiday Village is falsely listed, and the operating income is 213.7 million yuan; Second, the false profit of 4.14 million yuan from its contracted operation of Hainan Hong Kong and Macao International Tourism Co., Ltd., a subsidiary of Haiguotou Industrial Development Co., Ltd., was merged into the company; Third, in the name of the decoration income of Binhai Hotel, other business income was falsely listed, and the profit was inflated by 1.87 million yuan; Fourth, Dadonghai Co., Ltd. borrowed 93.25 million yuan from Hainan Hong Kong and Macao International Trust and Investment Company through Dadonghai Group Co., Ltd. for inflating the amount of monetary funds at the end of the period, but only paid in? Short-term borrowing? Account 85 million yuan, into? Investment income? 8.25 million yuan, which inflated the investment income; Fifth, the dividend receivable of 3.75 million yuan from the purchase of Hong Kong and Macao Trust shares will be converted into investment income. After deducting the accrued business tax and surcharges of 11.7 million yuan, * * * inflated profits of 228 million yuan.

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