On The Dishonest Of Accountants In China From The Aspect Of Accounting Ethics

In the contemporary complex economic environment, Ethical issues of accounting activities are the practical problems to be faced. It is particularly important that the strengthening of accounting ethics research which will help changing the status of the accounting profession in our country under the circumstances of a serious lack of ethics and a serious distortion of accounting information. Regarding this problem, this article first briefly reviews the history of the theory and practices of the accounting ethics and also introduces the basic theory of accounting ethics. This paper also makes the concept clearly defined and specifies its basic features. Next, we describe the phenomenon that the accountants are dishonest currently in our country. The third part of this paper focuses on our nationals' typical psychological and cultural character that is the doctrine of the mean and the sheep mentality and its the intrinsic link with the dishonesty of the accountants by a microscopic approach instead of the macro and simple analysis of the ethical theory of human nature, and we have done a large number of case studies to show the point. The fourth part uses the same idea as the third one. We first utilize the theory of social psychology analysis to analyze the dishonest behavior of the accountants in our country under the influence of the Stockholm syndrome. Secondly, we use the mental analysis which is very popularly used in the economics, philosophy and psychology to analyze the whole process of accounts' dishonesty by breaking the ethical rules. Finally, according to the analysis above, we claim that the worsen environment of the accounting has badly affected the normal functions of the accounting ethics. Hence, we propose that the accounting ethics is the starting point of solving the problem of accounting break, which includes shaping healthy personality of accountants in China; at the same time creating and implementing the laws and regulations which will guarantee the accountants to be independent and protect their rights and interests by the principle of caring about human nature. We also have to punish the acts of dishonesty of the accounting staff, such as strengthening the education of accounting ethics.