The Research On Accountant Sincerity Lack Of Our Country

Accounting sincerity is one kind of basal promises that the accountants make to the society, namely, it reflect the enterprise's economic activity objectively and fairly, and serves faithfully for the accounting informational users. The more developed a national economy is, the more important the accountants is, which makes accounting sincerity be regard more and more widely by society. Enhancing Accountants' faith level in their work is fundamentality of accountant's development, also, is accountant corporations and accountants settle down and get on with their pursuit.But, in recent years, what attract people' attention (including certified public accountant and non-certified public accountant) widely with regard to the problems of accounting sincerity is not the accountant's "honest", but exactly a series of problems result from "dishonest". From the case of Qiong Minyuan fraudulent practices in china to Enron company case in US and so on ,large quantities of giant stars' crashing, had reflected accountant lack of honest has become one of "international difficult problem".In the paper, some classical models such as "Prisoners' Dilemma " model, gambling matrix and gambling tree are used to analyzes the reasons of our country accounting sincerity At the same time, the mathematic alanalysis method is introduced to computate and analysis the gambling result.The key content of the research includes: (1) Series of domestic and foreign literatures about accounting sincerity lack theory has carried out in the summary from nine aspects, thus had proven accountant profession is facing a stern challenge of faith crisis. (2) from the people's different concept to accountant honest and the misunderstanding to accountant honest concept, clearly conclude the accountant honest concept. (3) Some gambling model has established from six aspects: The gamble among main accounting information bodies, The gamble among enterprise and beneficiary, The gamble of manage structure of company and property right., The gamble of accountant supervise and manage system, The gamble of entrust-agent relationship and moral risk, Make a particular analysis to the reason of accounting sincerity lack in accountant from one-off gambling, limit-time gambling and repetition-gambling.(4) Particularly introduced the ways of governs our country's accountants dishonest in detail.Finally draws the conclusion: base on the supposition of "the rationality of individual behavior", all gambling bodies are the most benefits pursuer. At the supposition of not have outside supervision and the penalty, one-off gambling or limit-time gambling, accountant dishonest is inevitable. Only reach the equilibrium between individual sense and collective sense after infinite times of repeated gambling, it can achieved the most superior Pareto, accounting sincerity can come into being.