Research The Problem Of Credibility In The Accounting Occupation Moral

Credibility is the core issue of concern is the accounting occupation moralconstruction in our country. Honesty is one of the main content of our country’soccupation ethics of accounting, and accounting personnel engaged in accountingwork the most important value orientation in the process of. However, in the plannedeconomy transition to market economy, because of the influence of history, realityand other factors, the accounting industry constantly appear the phenomenon of lackof honesty, the accounting occupation morals landslide phenomenon more and moreserious.Integrity is the core problem of accounting occupation moral. The integrity of"honesty" is the "real","with sincere heart", refers to the moral quality, emphasize thesubject’s self-cultivation and the resulting formation of individual inherent moralcharacter;"letter" is the "external honesty","letter to the people", is through the bodyin practice, a subject to another subject to believe or trust."Honesty" and "trust" is therelationship between the internal and external unity. Show that the ethicalcharacteristics of integrity,"honesty" and "trust" is the two interlinked virtue; theintegrity of both universal and stability; honesty is the unity of certainty anduncertainty; good faith is inherent unity and mutual. The modern meaning of ethics ismainly reflected in: honesty is the moral foundation of constructing socialistharmonious society; honesty is the moral foundation of the construction of thesocialist market economy; credit is to carry out normal interpersonal moral fulcrum.Good faith based on the moral main body different, can be divided into individualintegrity, honesty and integrity of the social groups. In ten main content of ourcountry’s occupation morals of accounting, the author thinks, love and dedication isthe premise, honest and trustworthy is the core, the rest including clean-fingeredself-discipline, objective and fair, uphold guidelines, improve skills, participation inmanagement, enhance service, in accordance with the law and keep secrets and othercontent is the embodiment of honesty and trustworthiness in different aspects of the.If there is no honest and trustworthy, the rest are empty, not implemented.The reason and harm of the lack of accounting credibility. Since the introduction ofthe market economy in China, the accounting integrity has appeared three times ofcrisis, the first for Shenzhen wilderness, second times for about third cases, as the"Yinguangxia", more serious, or third times the peak reached the crisis of accountingintegrity. Reasons for the lack of accounting credibility are: government credit isinsufficient, inner defect of market, the lack of accounting system, weak sense ofintegrity, lack of effective supervision, illegal low cost etc.. Harm of the lack ofaccounting credibility is mainly manifested in: disrupting the economic order, damagethe interests of shareholders, reduce the authority of the government, increasefinancial risks, deterioration of the social environment, violations of accountingindustry.How to solve the lack of integrity of accounting occupation morals, first, tostrengthen the integrity of government, the establishment of a sound social creditsystem. The government credit is the key to the establishment of a sound social credit system. Secondly, to strengthen the accounting personnel responsibility consciousnessand the risk consciousness, such as some in good faith as the theme of the occupationmoral education, strengthen internal integration of accountability system. Finally, tostrengthen the integrity of the consciousness of the moral psychological mechanismand moral culture, promote accountants’ moral self-discipline.