Study On Accounting Integrity Of Listed Company

Integrity is an ethical category, is not only a virtue, but also an important moralnorm.There are at least three aspects of the accounting integrity of listed company:one is that the listed company should provide true accounting imformation. two isthat the listed company should fully disclose its accounting information. Three is thatthe listed company should publish accounting information at proper time. We candivide the subject of accounting integrity of listed company into two aspects: internalsubject and external subject,the internal subject mainly refer to management team,andinternal accountants mainly belong to the subordination; external subjects mainlyrefer to the certified public accountant, because the certified public accountant maycollude with listed company in fraud, and then be a partner of violating accountingintegrity of listed company. There are several aspects of the ethical connotation ofaccounting integrity of listed company: one is that the listed company accountingintegrity contain fairness and equality ethical connotation. two is that the listedcompany accounting integrity also contain a "harmonious development" ethicalconnotation. Three, listed company accounting integrity also contain the ethicalconnotation—a moral influence.The main reason of lack of accounting integrity of listed company is moralaspect, one is internal reason, another is external reason. I think that we can take thefollowing measures to strengthen the construction of accounting integrity of listedcompany: establish the ethic committee; cultivate ethic as the core of enterpriseculture, further strengthen the independence of accountants; strengthen the moraleducation and moral self-cultivation on the subject of accounting integrity.This article studies the accounting integrity of listed company from theperspective of ethics,focusing on three aspects to study: one is that discuss the connotation on accounting integrity of listed company; two is that analyze the mainreason of lack of accounting integrity of listed company; three is that discuss how tostrengthen the construction of accounting integrity of listed company.