Ethical Responsibility Of Modern Accountant

The reconstruction of moral belief is the fundamental way to solve the crisis of accounting.In the face of the world of accounting moral crisis, theory must focus on the issues related to the lack of moral responsibility accounting, accounting etc..Combined with ethics, accounting, economics, management science and law science theory, discussion on China’s lack of responsibility for the performance of Accountants, further analysis of the profound reasons for its existence, to find a solution to China’s accounting credit crisis measures, to improve the moral level of accounting personnel, it is of great theoretical and practical significance to correct accounting field unwholesome tendencies.The particularity of accounting occupation, determines the particularity of the ethical responsibility of accountants. The ultimate goal of accounting activities is to provide reliable accounting information for the public, to provide a realistic basis for the stakeholders to make decisions. But the problem of ethical responsibility accounting in reality has frequently appeared: The concept of level mainly for the prevalence of extreme individualism; At the specification level mainly for the occupation morality; On the behavioral level mainly for behavior anomie. This requires a comprehensive governance of accounting ethics responsibility. Adhere to the combination of theory and practice, to strengthen the system construction, using a variety of methods for comprehensive management, the construction of theoretical framework of governance of accounting ethics responsibility: Hierarchical accounting ethics; The law of accounting ethics; Specialized accounting ethics education; Specialized accounting ethics education; The socialization of accounting ethics supervision. In order to ensure that public accountants can fulfill the accounting norms, provide reliable accounting information for the public, to ensure national and social public interests.