Accounting Integrity Current Situation And Countermeasures

Recently, accounting scandals occur in capital markets all over the countries, which make accounting credit becomes the focus of the society. The big issue is not whether accouters are honest, but the severe lost of honesty that we already knew. Therefore, in order to understand this problem and related issues systematically, this paper will study several parts as the following:The first section of the paper discusses the reason of the topic selection, the current status of the accounting credit, and presents the importance of this topic.The second section demonstrates the concept of accounting credit. After comparing the different between view of Chinese and Western contractual honest and tidying up many definition of the accounting credit's connotation, the author put her opinion finally. The accounting credit is the promises which the principal part of the accounting behavior make to the users of accounting information and the interrelated peoples of other benefit, the basic moral request which should be observed and the behavioral criterion, at the same tine, it is the expectation which any the interrelated people who benefits from accounting information has for the authenticity of accounting information.The third section emphasizes on the current status and manifestation of accounting credit, basic types and major expression of accounting falseness of our home market, concludes the significance of the accounting credit in terms of moral reconstruction to the society, market economy and accounting industry.The fourth section based upon the previous three sections, synthetically demonstrates the reason of accounting credit from four different aspects of economy, ethic, law and culture. Economically, the reasons are the disorder of the enterprises property right system, the agency relationship between enterprises, profit driven, and no-honest behavior on account of income excess self cost. Ethically, for the first time, this paper analyzes two points of internal and external aspects, which contains the failure of social morality, the lack of correct guidance, the nonstandard government behavior that induces the enterprises focus on short-term effects, the misunderstanding of the essentiality of the market economy, and makes accountants to be selfish in conflict between benefit and ethics. With respect to the law, we present that the lack of...