Study Of Accounting Integrity

Through the tracing to the source of integrity idea, this paper points out that, in our country's traditional culture, integrity is regarded as an essential condition of governing a nation and an important moral standard that must be observed, and the principle of "doing business by integrity " is always in dominating position in China's commercial ethics. On this basis, this paper explains the integrity idea from the angle of accounting, and argues that the main bodies of accounting integrity should involve all personnel related with accounting information, not only the accountants themselves. Then the paper elaborates the definition of accounting integrity, thinking that integrity is the basic quality of accounting, no integrity, no accounting, and proposing the basic requirements to the accountants. Towards to the present situation of the lacking of accounting integrity, firstly, the paper points out, from the angle of corporate governance structure, that the relationship between corporate governance structure and accounting is the relationship between the environment and system, a standardized and effective corporate governance structure is the environmental guarantee for accounting integrity, and the flaws in corporate governance structure are the key reason for the lacking of accounting integrity. Thus, the paper analyzes the present situation of corporate governance structure in China and it's impact on accounting integrity. Then the paper analyzes the reason for the failure of independent audit market, and points out that the lacking of CPAs audit's independent status further caused the lacking of accounting integrity. At last, the paper analyzes the reason for the lacking of accounting integrity from the aspects of imperfect accounting system and subordinate nature of accountancy. According to the above analysis, the paper thinks that rebuilding accounting integrity should begin with promoting company's governing structure, normalizing independent audit market, improving accounting system and enhancing the education of accounting integrity, and some concrete measures are provided for each aspect in detail.