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Research On The Construction Of Accounting Integrity Morality In Private Enterprises

Posted on:2020-01-12Degree:MasterType:Thesis
Country:ChinaCandidate:M ShiFull Text:PDF
GTID:2439330596985237Subject:Ideological and political education
Abstract/Summary:PDF Full Text Request
General secretary Xi Jinping stressed the importance of integrity in a harmonious society,pointing out: "integrity is the cornerstone of a harmonious society and an important feature." As one of the important contents of socialist core values,integrity is the basic moral code of citizens,the basic moral code that citizens must abide by,and the key content of socialist moral construction.In recent years,along with the rapid development of the market economy,the lack of accounting integrity is serious,financial fraud scandal in the business community continues to occur,private enterprises accounting integrity problem is increasingly prominent.These problems of accounting integrity will not only affect the social image of accountants,reduce the social credibility of accountants,but also affect the corporate image of private enterprises,thereby affecting the healthy development of the socialist market economy.In this paper,through data analysis,questionnaire,personal interview and other forms,the study found that private enterprises accounting credibility morality construction in private enterprises accounting personnel integrity moral consciousness is weak,the relevant system is not perfect,private enterprise leadership of accounting honesty and ethics construction seriously enough and private enterprises accounting integrity moral construction supervision does not reach the designated position,etc.By analyzing the causes of the problem,this paper concludes that can be taken to strengthen the private enterprises accounting integrity of moral education,establish and perfect the system of private enterprise accounting honesty and ethics construction,private enterprise accounting supervision to moral integrity awareness,and create a good cultural atmosphere and other private enterprises integrity measures taken together,many measures simultaneously,promote the construction of private enterprises accounting honesty and ethics,boost private economy development and social harmony and stability.
Keywords/Search Tags:The private enterprise, accounting, Integrity and morality
PDF Full Text Request
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