Research On The Accounting Staff's Honesty From The Perspective Of Public Ethics

Good faith since the ancient times is the traditional virtue of our country.It is every Chinese people should stick to the fundamental moral quality.As each person's"foundation" in dealing with the honest code of honor,for accounting personnel,as well as the professional quality of at least.In the social transformation,however,for a variety of interests,lack of integrity problem has emerged.In the field of accounting profession,because accountants by its own moral level and the temptation of outside interests,also different degree of accountant credit problems,the distortion of accounting information,industry.The faithless phenomena appeared frequently in recent years,has caused the party and the government,experts and the public,the attention of scholars.This article under the vision of public ethics from government supervision and accounting personnel professional ethics construction two aspects to analyze accounting personnel lack of integrity and the integrity of moral education,on the one hand,through the government's relevant measures constraints,standardize the accounting industry,on the other hand through the good faith of accounting personnel education establish accounting honesty belief,integrity education quality,from discipline to discipline,provide effective measures,to ensure that the accounting personnel abide by professional ethics,and to ensure that accounting practitioners to further standardize the accounting behavior,reasonable and lawful.This article is divided into three parts analysis and study how to strengthen the integrity education of accounting personnel,understand the current situation of the accounting profession and accounting integrity,It is found that accounting integrity is a serious problem,accounting personnel's credibility consciousness is weak,professional and moral standard is low.Frequent accounting frauds seriously undermine the market economic order and hinder social and economic development.Secondly,honest analysis,accounting personnel,accounting credibility deficiency causes a lot of reasons?weak accounting personnel consciousness of integrity,honesty,no firm faith,the temptation of the influence of social environment and economic interests,imperfect laws and regulations,law enforcement is lax,etc.Finally,in the public ethics horizon,mainly from strengthen the integrity education,foster the good faith quality of accounting personnel to improve the professional ethics of accounting personnel,relying on the spirit of the fourth plenary session of the party's 18 full chance in governing the country according to law to strengthen the perfection of accounting rules and regulations,accounting personnel and social credit system construction supervision measures to standardize the accounting behavior.