Accountant’s Ethical Decision-Making:Based On Cognitive Moral Development Ang Financial Ethical Climate

“Authenticity” is the key to the accounting information to survive social trust. Although, to some extent, accounting rules and guidelines ensure the objectivity and authenticity of accounting information, the quality of accounting information is still not satisfied. Based on the accounting rules, the executor produce the accounting information.Weather the accounting information is real or not depends on the behavior of the executor of accounting rules. So accounting behavior is ethical. On one hand, in the organization, accountant is often referred to the means and tools of interests subject to gain the money, the absence of personnal ethical consciousness will leads the accountant to become "gunmen" of stakeholders; On the other hand, because of the social quality, under the environment of working in a group, most of the accountant is not independent of organizational climate of to make ethical decisions freely. Therefore, accountant’s ethical decision is impacted both by individual cognitive development level and the ethical climate of organization. So how to make accountant to realize the ethical dilemmas and to strength the ethical sensitivity is significant to accountant to make the right ethical decisions, which is an important approach to improve the quality of accounting information.Based on this background, this paper analyse the research results of home and abroad. And choose DIT which is based on the moral development stage theory of Kohlberg, ECQ which is used to measure thefinancial ethics climate, and MES which is to dimenstrate the process of ethical decision-making as tools to test the effects of cognitive moral development level of accountant and financial ethics atmosphere with ethical decision-making process, and set the financial ethical climate as a manipulated variable to study regulation relationship between cognitive moral development and ethical decision-making.In the terms of empirical research, this study uses scenario questionnaire survey and 120 valid questionnaire samples were collected, using factor analysis, correlation analysis, regression analysis in the empirical research and the conclusions are as follows:(1)At present,the cognitive moral development leve of the accountant is conventional;(2)The law and code financial ethical climate is dominated in the current accounting era;(3)Only about 60% of survey sample can make decisions in line with ethical standards;(4)The level of individual cognitive moral development has significant predictive effect on ethical decision-making process of accountant;(5) Finance ethical climate will impact.Among them, the egoism financial ethical atmosphere has a negative effect on ethical decision-making process; and law and code、business moralconvention have a positive influence on ethical decision-making process;(6) financial ethical climate regulates the relationship between the level of individual cognitive moral development and ethical decision-making process.In the perspective of accounting ethics, this study was based on the individual and environmental factors to learn the effect accountant personnel conduct deeply which is broaden the understanding of the reasons of accounting information distortion. This study has both theoretical and practical meaning of improve the quality of accounting information through constrain the "moral free space" from the individual cognitive moral and financial ethics atmosphere aspects.