2009•Xi'nan Nongye Daxue xuebaoRequires access

Strengthening the Construction of Accounting Professional Ethics and Reshaping the Image of Accounting Integrity

Changming Chen

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Abstract

For the accounting industry,honesty is the base of survival,the foundation of development and the source of strength.However,the current situation of China's accounting industry is that accounting integrity lacks and a false atmosphere prevails.It not only has damaged the interests of the country,the investors,the creditors and the public,but also has seriously eroded the body of the accounting market.So it is of great significance to enhance the construction and raise the level of accounting professional ethics.This paper focuses on the causes for the lack of accounting professional ethics and the breach of accounting integrity in China,and puts forward measures and strategy to improve this state.

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What this paper is about

For the accounting industry,honesty is the base of survival,the foundation of development and the source of strength.However,the current situation of China's accounting industry is that accounting integrity lacks and a false atmosphere prevails.It not only has damaged the interests of the country,the investors,the creditors and the public,but also has seriously eroded the body of the accounting market.So it is of great significance to enhance the construction and raise the level of accounting professional ethics.This paper focuses on the causes for the lack of accounting professional ethics and the breach of accounting integrity in China,and puts forward measures and strategy to improve this state.

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Available abstract

For the accounting industry,honesty is the base of survival,the foundation of development and the source of strength.However,the current situation of China's accounting industry is that accounting integrity lacks and a false atmosphere prevails.It not only has damaged the interests of the country,the investors,the creditors and the public,but also has seriously eroded the body of the accounting market.So it is of great significance to enhance the construction and raise the level of accounting professional ethics.This paper focuses on the causes for the lack of accounting professional ethics and the breach of accounting integrity in China,and puts forward measures and strategy to improve this state.

Key concepts: Accounting, Honesty, Business, Positive accounting, Mark-to-market accounting, Professional ethics, Accounting information system, Financial accounting

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