Real Fairness: Research On Core Ethic Concept In Accounting Activities

"True and fair" first put forward by the British, this view comes from traditional British "management responsibilities" point of view of property owners. True and fair and accurate definition has experienced a long time, the true and fair to ask as a core idea and the main characteristics of the accounting is the accounting mode and the UK is concerned. In accounting activities of the accounting information distortion, accounting personnel do false accounting problems, such as, using a lot of space in the last section introduced the accounting personnel in accounting ethics should be how to comply with the accounting regulations and abide by what kind of accounting rules and made a statement. Why accounting problems have not been able to avoid, traditional general problems on quality of accounting personnel and professional ethics and accounting laws and regulations, this conclusion is not comprehensive enough. The system of morality determines whether it is a good system. A good system is first need system itself is just, secondly good system also needs to be fair, fairness and impartiality of the systems of the fair in China now. System on the power and obligation of equality is embodied in the basic, between social individuals enjoy social security, social resources, opportunities, economic, and bear the social system are equal; At the same time, the opportunity for the society between individuals is equal, to develop and participate in the revision and evaluation of system should also be fair, open, members of social system has the power to know. In violation of the system of punishment should be equal, through to fraud, coercion, abuse power for personal gains, etc to hit and restriction; In establishing system of morality itself, justice is the first standard of measure system quality, due to the scope of the system is public, for social members with the public. The commonality of system and security system is a necessary condition for efficiency, to perform voluntary social members, can result in the execution of the system efficiency.