Research For The Procedural Fairness Of Accounting And The Approach

The unfairness of accounting information benefits one part but caused the sacrifice of another part of people for their interests. This phenomenon hurts the fairness value of accounting. The range of the damage to the public's intersects was extended deeply and strongly. Accounting has economic consequences and accounting information have the function of distribution of social resources. The purport of fairness of accounting research is significance.This article introduces the procedural fairness theory of law to accounting research area, proposed that the procedure fair is an effective way to achieve accounting fairness. Then, this article pointed that only procedural fairness is applied on the accounting standard-setting stage as well as the accounting information disclosure stage ,can the fairness of accounting be achieved, with the recently accountant fair flaw phenomenon analysis. At last, two parts of the procedural fairness establishment suggestions has been given.The briefing of this article is as follows: First, the research presents the meaning of fairness accounting, situation and significance of the research. Second, the fairness flaw's performance both in and abroad has been showed to prove that the consequence of fairness flaw is extremely bad. Third, the article proposed that the procedural fairness is an effective way to achieve accounting fairness. For the complex environment of accounting information, pursuit the pure accounting fairness is unreasonable. The procedure pays great attention to the fairness of process, guaranteed the justice of the process, and then we can recognize the result is fair and reliable. Finally, when turning in to the procedural fairness utilization, this article advocated that we should pass the procedure idea to the accounting standard setting procedure and disclosure process. And only we hold the idea of procedural fairness can we establish the fair environment.