Accounting Integrity Problems And Managerial Solutions Research

The truthfulness, accuracy, objectivity and timeliness of accountant informationare demanded by market economy. If macro accounting information is not real, thecontradiction and hidden trouble in economic operation will be covered and thushave an impact on benefit distribution and social resources, which leads to thedestruction of normal operation circumstance needed by national economy. If basicaccounting information is not real, decision makers can not grasp the actual situationwhich results in decision-making display and potential crisis of enterprise survivaland development. Nowadays, accounting information infidelity problem is awidespread phenomenon and has brought about management chaos to some extent.Besides, it provides convenience for economic criminal activities and corruption andthus increases social destabilizing factors.The field of public management should make a judge about accountinginformation integrity. The paper focuses on above-mentioned accounting informationinfidelity problem and its countermeasures based on some references. In order tosolve the accounting information problem, professional accounting evaluationinstitutions should be set up with scientific assessment methods, specific assessmentdetails, normative class standards reflecting enterprises accounting integrity situationmore than sound accounting integrity educational publicity system and law support.Moreover, enterprises accounting integrity information inquiry station and share ofaccounting integrity data across department even whole society should also beestablished step by step. And on this basis, we are supposed to accelerate theconstruction and publicity of accounting integrity data, set up unified normativetransparent accounting information disclosure system to strengthen supervision bypublic opinion. Besides, accounting integrity evaluation institutions should publishenterprises accounting integrity record timely and make infidelity record easilyaccessible through different means in order to improve account system and reinforcethe restraint by law and public opinion. Thus, a man of integrity goes everywherewhile a dishonest man stumbles at every step. Regarding to accounting information relevant person, integrity statements system should be adopted so that accountinginformation relevant person will undertake responsibility on their own initiativewhen infidelity happened, in the meantime, provide convincing basis for legalinvestigation.