What is the theory of gambling in terms of accounting ethics? 100

In order to make the information reflected in the financial report of an enterprise win the trust of the society, it is necessary for the accounting experts of the social intermediary organization to examine and verify it, so the accounting firm composed of certified public accountants came into being. Therefore, it is a common requirement for certified public accountants to verify the authenticity of the financial information disclosed by enterprises. Corporate investors, creditors and other relevant parties make investment and business decisions based on the financial information audited and verified by certified public accountants, which promotes the development of the market economy, so the certified public accountant industry has become a popular and trusted industry from all walks of life.

In order to live up to the expectations of the majority of information users, CPAs should take it as a sacred responsibility to verify the authenticity of corporate financial information. Adhering to the principle of honesty and performing audit and assurance business objectively and impartially is the lifeline of the survival and development of the CPA profession. Only in this way can the CPA profession grow and expand with the development of the market economy and be valued by the society.

The requirements of the "Certified Public Accountants Law" and the "Basic Standards of Professional Ethics for Certified Public Accountants" are required to carry out standardized education and enhance the awareness of professional ethics.

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As the main bearers of accounting work, the quality of accounting work is directly affected by the quality of accounting work by the quality of their moral level and professional quality. In this article, I would like to talk about some understanding of strengthening the construction of professional ethics in accounting and standardizing accounting work.

Article 39 of the Accounting Law clearly stipulates that "accountants shall abide by professional ethics and improve their professional quality". Under the conditions of the socialist market economy, strengthening the building of professional ethics of accounting personnel is of great significance to better serving the market economy and improving the quality of accounting work and the overall quality of accounting personnel.

1) Strengthening the construction of accounting professional ethics is a requirement of the socialist market economy, and accounting work, accounting information, and accounting management play a pivotal role in the socialist market economy. However, judging from the actual situation of accounting work, the phenomenon of accounting fraud is very common in some fields and links, resulting in serious distortion of accounting information. There are many reasons for this, among which the low professional ethics of accountants is an important reason.

In order to make accounting work better serve the socialist market economy, it is necessary to strengthen the building of professional ethics in accounting and improve the quality of accounting work. (2) Strengthening the construction of accounting professional ethics is the need to improve the quality and work quality of the accounting team, accounting work is an important part of economic management, and accounting information is an important basis for enterprise business decision-making and national macroeconomic regulation and control.

Cashier work is a job to manage the entry and exit of monetary funds, bills, and valuables.

1. Handle bank deposits and cash pick-ups.

2. Responsible for the management of checks, drafts, invoices and receipts.

3. Make bank accounts and cash accounts, and be responsible for keeping financial seals.

4. Responsible for reimbursement of travel expenses.

1. Employees who go on business trips to borrow and disburse and cannot borrow, if they need to borrow, they must fill in the debit form, and then submit it to the general manager for approval and signature, and submit it to the financial review, and after confirming that it is correct, the cashier will issue the payment.

2. After the employee comes back from a business trip, fill in the payment certificate according to the facts, and paste the receipt or invoice on the back of the form, first hand it over to the certifier for signature, and then sign it to the general manager for actual reimbursement, and then after the accounting audit, the cashier will give reimbursement.

5. Payment of employees' wages.

The specific details are as follows:

aCash receipts and payments.

1. If you receive and pay in cash, you should count the amount in person and pay attention to the authenticity of the ticket. If counterfeit money is received, it will be confiscated, and the responsible person will be responsible.

2. Once the cash is paid in full, the original documents should be stamped with the "cash payment seal". The amount of overpayment or underpayment is the responsibility of the person responsible.

3. Send the cash received daily to the bank, and do not "sit on the pay".

4. Do a good job of daily cash inventory every day to ensure that the accounts are consistent with the facts. Do a good job of cash statements to prevent cash profits and losses. Cash and equivalents will be returned to the general manager after work.

5. Generally, the payment business of large denominations of cash is not handled, and the payment is made with transfer or exchange procedures. Special circumstances require approval.

6. No matter how much the employee borrows out of the house, it must be signed by the general manager, approved and borrowed with a loan slip. If the loan is not approved, the responsible person shall be responsible for any disputes.

b Bank account processing.

1. When registering the bank journal, first distinguish the account to avoid Zhang Guan Li Dai. Initiation of foreign exchange procedures.

2. Settle the deposit balance of each account every day, so that the general manager and financial accountant can understand the company's capital operation and dispatch funds. Fill out the declaration form before the end of the day every day.

3. Keep all kinds of blank checks and do not put them at will.

4. The company's accounting seal is usually kept by the cashier.

c. Reimbursement review.

1. Whether the handler signs on the payment certificate and whether the certifier signs. If not, it should be supplemented.

2. Whether the original bill attached to the proof of payment has been altered. If so, ask for the reason or not reimbursement.

3. Whether the formal invoice is mixed with the receipt, if so, it should be pasted separately (in principle, except for the financial bills printed with the financial supervision seal, the rest of the receipts shall not be reimbursed, nor shall they be deducted before tax, Zhong Shu added).

4. Whether there are more than 3 items filled in on the payment certificate. If it is exceeded, it should be refilled.

5. Whether the large and small amounts are consistent. If it does not match, it should be corrected and refilled.

6. Whether the reimbursement content is a reasonable reimbursement. If not, the reimbursement should be refused, and there are special reasons that should be approved.

7. Whether there is the signature of the general manager on the payment certificate. If not, no reimbursement will be made.

In fact, there is nothing difficult, I also make a cashier, anyway, I think it is to see more, learn more, be careful, and sort out the white rules clearly, which is the most important thing, and everything else is simple, nothing to worry about.

1. Preliminary Mathematical Model:

1) Give a game strategy model between enterprises and accountants, that is, their strategy returns and equilibrium. Calculate a return matrix (even a sequence matrix will do); Analyze their ideas and equilibriums.

2) The game strategy model between industries, as well as the strategy of the market and a single business, are given, and the impact of their equilibrium on accounting is analyzed.

3) Give a game strategy model between society (referring to market managers) and the market (this is the key point, try to use social surveys to obtain accurate returns), and analyze the impact of market penalties and other measures on corporate returns (it is recommended to use probability games, which are the game of nature, business, and society).

4) Formulate a function of merchant income and social punishment, and give the optimal strategy for social crackdown on untrustworthiness.

5) Re-analyze the equilibrium point of the market after giving the strategy. Analyze the results.

The above only writes the mathematics part, and each point of the habit of writing ** is at least 3-4 pages for strategic analysis and calculation, and the part (3) can also do social surveys, and 10 pages are no problem.

2. The direction of model establishment (briefly analyze each part).

1) Accounting Strategy: (Honesty, Deception); Merchant strategy (hire, not hire), can also be subdivided into the following also.

2) Merchant (Accounting) Strategy: (Honesty, Deception); Market Average Strategy: (Honest, Deceptive).

3) Probabilistic Natural Strategy: (Discovery, Undiscovered), Social Strategy: (Linear Analysis), Merchant (Accounting) Strategy: (Honesty, Deception).

4) Deception strategy: merchant income (undiscovered probability) (deception income) (discovery probability) (penalty loss); Honest Strategy Merchant Gain 1 (Honest Earnings); so that the latter is greater than or equal to the former.

Analytical methods, such as increasing the penalty for losses (legal crackdown) or increasing the probability of discovery (frequent audits).

5) Analyze the new market composition compared to the previous market.

3. Suggested references.

Game Theory and Information Economics

Lemon Economics

1 Background and Significance.

2 Introduction to Game Theory.

3. Establishment of relevant mathematical models.

4 The relevance of the model.

5. Practical problem solving and mathematical model design.

6 Deficiencies and improvements of the current model.

Almost.

I've sent you ten **, check it out, I hope it will help you

In the future, if you need to retrieve **, you can ask me questions again, and the labor-assisted pedestrians who raise their hands are happy!