Research On The Sincerity Of Account In The Law View

The accounting information offered by corporations is a kind of "social communal product". The quality of it not only affects the economic benefits of investors and creditors who have interesting relationship with the enterprises but also influences the economic order and social order of the whole country. The falsehood of the accounting information may cause serious economic aftermath, it will directly affect the revenue of the nation, result in distortion of the economic indexes and finally lead to the deviation of country's economic policies from the fact, influence the country's guidelines and policies, harm the order of the market economy, make the normal operating environment entailed by national economy destroyed, cause the disorder of the management. As far as the medium-sized and miniature investors, the main evidence of their investment is the audited accounting report, but the distortion of the latter may cause the misplay of the investing decision-making, then will directly result in the profits of the investors can not be ensured.We should admit that the absence of the sincerity of account actually has a heavy correlation with the accountants' disobedience to the professional rules. But we must also understand in the mean time that it's not apt to simply determine the ubiquitous absence of the sincerity of account as accountants' morality decay. The deficiency of corporate governance, the absence of the independence of the CPA, the distemperedness of the credit system and the faultiness of the duty system are the root of the problem.In nowadays market economy, sincerity and credit is not only a moral issue, moreover it's a legal problem. Then it must resort to the legal means, depending on the country's forcible strength. The sincerity and credit issue in market economy finally is a legal problem. Use the legal system to add the cost of disobey to the sincerity and credit, limit the actors can't be dishonest dare not to be dishonest and unwilling to be unfaith.