Accounting Information Distortion Ethical Analysis

In recent years, our country introduced a number of policies and regulations on accounting behavior constraints, but the distortion of accounting information is more and more, to the orderly operation of the market economy brought a lot of obstacles, cause social instability, disharmonious factors. We hope that through formal and informal constraints in the dual role, to find a solution to more serious distortion of accounting information in this paper.This paper focuses on the problem of distortion of accounting information from the perspective of ethics to carry on the research analysis, the full text is divided into four chapters, the first chapter, mainly on the background and significance of research, and then to the domestic and foreign related accounting ethics theory research are reviewed analysis of. The second chapter on accounting ethics accounting ethics are reviewed, mainly on the theory and practice of fully explains the appeal, accounting ethics accounting ethics ethical characteristics:it is necessary, also has the possibility of implementation. Then the characteristics of accounting ethics, accounting ethics mainly includes the concept, characteristics of accounting basic ethical premise and the integrity of accounting principles. The third chapter mainly on China’s accounting information distortion of accounting information distortion in ethics, Accounting Ethics Anomie performance, from the moral structure unbalance of accounting personnel and the effects of social justice in the accounting environment lack of performance in two aspects of research on accounting information distortion. The fourth chapter on accounting ethics application model analysis on the construction of accounting ethics, implementation mechanism proposed in five aspects:one is on Strengthening Moral Education of accounting; two is the realization of legal supervision and industry self-discipline combined; three is to establish a system of information disclosure in accounting ethics; the four is to strengthen the accounting occupation morals education and supervision; five is to establish and perfect the related system. Finally, the text summarizes the research work, in the discussion of current our country accounting ethical problems related to study has the certain instruction function.The innovation of this paper lies in:first, this paper does not use accounting ethics research methods, the existing ethics theory in accounting behavior, but try to apply the theory and method of ethics to the study of accounting ethics, accounting ethics of China’s reality, the distortion of the accounting information the problem that a few enlightenment. Two, on China’s accounting ethics present situation, i.e., more serious distortion of accounting information to this problem, in the accounting ethics tries to find out reasons and countermeasures.