Research On Enterprises Accounting Behavior Subject Independence And Evaluation Index System

Along with the management right and ownership separation of modern enterprise, enterprise accounting behavior subject independence issues become more prominent. The beginning of this century, Enron, WorldCom, global communications and Xerox and other well-known large companies financial reports fraud have been disclosed, so that the whole world capital market are shrouded in the financial reporting fraud deep shadow. In recent years, China has also undergone a number of listed companies’ financial reporting fraud incident, such as YinGuangXia, Lam tin shares, China Aviation Oil, etc., all are startling. Accountants fraud, financial reporting fraud triggered unprecedented securities market credit crisis, securities market on which the survival and development of credit basis and the principle of "open","fairness","justice" has been challenged, greatly influenced the securities market optimizing the allocation of resources the basic function of the play, thus caused great damage to our country’s economic life. Therefore, in order to ensure the independence of accountants, systematic, comprehensive and targeted research enterprise accounting behavior subject independence problem becomes very important, only to ensure that accountants’s independence, objective, fair and justice, faithfully reflect the financial position and operating results of enterprises, so that enterprises can be sustained and healthy development, can play to the modern enterprise system of ownership and the right of management separates advantage, to be able to regain the confidence of investors and promote the sustainable development of China’s economy.This article is put forward under this kind of background, this paper systematically summarized the basic theory and theoretical basis about the enterprise accounting independence problem based on the literature review. The study is on enterprise accounting behavior subject independence and the protection mechanism as well as the evaluation index system according to economics, management science, and law science theory, combined with the new situation, new problems and new methods in the modern enterprise. Enterprise accounting behavior subject is divided into CFO and general accountants to study, which is innovation. Through the analysis of different accounting behavior subject in enterprise’s status, power, responsibility, influence factors and etc., it is concluded that the safeguard mechanism emphases of the CFO and general financial accountants independence are different, namely to guarantee CFO independence, professional ethics construction is more effective than the corporate internal control; but for general financial accountants, internal control is more effective than the professional ethics construction. According to the conclusion, this paper has systematically put forward the internal and external safeguard measures, external safeguards to establish accounting integrity system and improve external auditing, the internal measures to systematically proposed internal management mechanism in which combined with internal control constraints, benefit-oriented and ethical checks and balances, for enterprises to effectively improve the accounting behavior subject independence provides theoretical basis.At the same time, in view of the current situation of enterprise accounting independence research mostly stay in qualitative research, quantitative research of enterprise accounting behavior subject independence is not exist, based on the comprehensive analysis of the influenced factors, characteristics, guarantee mechanism of the enterprise accounting behavior subject independence, this paper from the economics input-output model, exploration of enterprise accounting behavior subject independence for input-output dimension of division, has established the enterprise accounting behavior subject independence comprehensive evaluation index system which include display index, interpretive index and efficiency index, tries to provide an effective quantitative analysis tool for objective evaluation enterprise accounting independence risk. Based on the establishment of enterprise accounting behavior subject independence comprehensive evaluation index system, this paper through the questionnaire way will this index system is applied, using factor analysis method and the DEA model, exploratory evaluated the lack of accounting behavior subject independence risk to surveyed enterprise, which try to make a contribution for the quantitative study on enterprise accounting behavior subject independence.