Analysis Of The Lack Of Ethics In Accounting Integrity

In recent years, the deficiency of accounting sincerity has posed increasingly obvious threats to the socialist market economy in China. Heated discussion and research have been aroused on the questions concerning what is accounting sincerity, the reasons for the deficiency of accounting sincerity and how to improve the accounting sincerity. In order to explore the problem of accounting sincerity, the author analyzes the reasons for the deficiency of accounting sincerity and the dangers hence caused in terms of the lack of a monitoring system, imperfectness of accounting system and the worsening moral conditions. Moreover, in accordance with the present situation of China's accounting, the author puts forward the theory of establishing accounting sincerity system and improving the overall accounting sincerity. The author thinks that the accounting sincerity should be enhanced by means of strengthening education of sincerity, perfecting the legal system and the laws concerning accounting sincerity as well as the system of property identification.