(A) to strengthen the integrity education, improve the integrity awareness of accounting personnel.
Our government should strengthen the establishment of credit files for accountants, and record whether they are engaged in accounting work, rewards and punishments according to accounting regulations or professional ethics according to their annual registration, annual inspection and annual inspection, so as to form their own credit files. This way can not only be used as an important basis for the supervision of accounting supervision departments in China, but also as an important means and basis for its public implementation, supervision and restraint. In addition, our government also needs to pay attention to strengthening the integrity education of accounting personnel. Our government and the accounting profession need to continue education for accountants and qualified accountants, and in the process of continuing education, strengthen the education and strengthening of their integrity concept, cultivate a good accounting integrity work culture and shape a culture suitable for the integrity construction of the accounting profession. This is an urgent problem and task in China's accounting industry.
(B) to strengthen the legal system of accounting integrity and government supervision.
Accounting workers play a very important role in social and economic development. Therefore, China's accounting industry needs to strengthen the supervision, management and control of such staff to ensure that they can effectively, objectively and fairly carry out all the work in the audit business process. At the same time, China's accounting industry can appropriately increase the audit fees, improve the audit standards of the whole industry, try to avoid bad competition in the audit process, and let more auditors improve the audit quality. In addition, our government needs to strengthen the legal system and the supervision and restraint of government supervision departments, try to establish a legal system of government supervision and supervision, do a good job in accounting integrity, and realize that accounting management departments or intermediary departments can use the law to impose administrative penalties on those who violate the regulations.
(3) Improve the quality of accounting personnel.
If the accounting profession in China wants to improve accounting integrity, it should pay attention to improving the overall quality of accounting personnel. To this end, first of all, the accounting or financial management leaders in colleges and universities in China need to pay attention to adding accounting integrity courses or educational content when setting up talent training plans, so that these students can realize the importance of accounting integrity on campus. Secondly, enterprises need to strengthen the integrity education of accounting personnel. For example, professional training institutions should be set up within enterprises to realize their irregular on-the-job education and assessment methods and improve their professional ability and level. In addition, enterprise investors can also send these accountants to social professional training institutions to study professional ethics and integrity education.
(D) Improve the corporate governance structure
In order to improve the corporate governance structure, the company can start from the following aspects: first, optimize the company's equity structure, try to realize the content of the company's equity operation, and reduce the phenomenon of equity concentration; Second, properly strengthen the functions and functions of the company's internal integrity Committee, realize the self-evaluation and supervision of the board of directors, and clarify its integrity content and work; The third is to establish an effective independent director system. Independent directors can protect the interests of the company from an objective and fair standpoint, find the dangerous signals of the company's operation by participating in the operation of the board of directors, and warn the company of violations or misconduct. (Author: School of Economics and Management, Suihua University)
References:
Meng Fanli. Accounting professional ethics [M]. Dongbei University of Finance and Economics Press, 2007.
[2] Yuan Min. On the causes and countermeasures of the current lack of accounting integrity in China [J]. Journal of Southern Metallurgical Institute, 2005(5)
[3] Li Chengzong. Ethical Analysis of Accounting Integrity [J]. Financial Theory and Practice, 2006 (7)
Reflections on improving accounting integrity: integrity is the cornerstone of market economy and the foundation of the whole accounting industry. Honesty is not only wealth, but also financial resources. It is the premise of sustainable development and operation of modern enterprises. In a sense, it is a modern economy. The first driving force? Is also the biggest development of the market economy? Intangible assets? . With the continuous development of China's socialist economy, higher and higher requirements are put forward for accounting integrity. Maintaining the principle of accounting integrity, improving the level of accounting integrity and building an accounting integrity system are important issues we are facing.
First, the connotation of accounting integrity
Accounting integrity refers to the honesty and commitment of accounting behavior, which is embodied in the fact that accountants provide true, complete, accurate and timely financial information to report users according to the objective operating conditions of enterprises and the requirements of enterprise accounting system. These information are the basis for enterprise operators to make correct production and operation decisions, and also the important basis for investors to make investment decisions.
On the whole, the content of accounting integrity quality includes good accounting professional ethics and accounting professional ethics; Excellent accounting techniques and skills; Perfect accounting believes in quality and high-quality accounting services. For an enterprise, accounting integrity expresses its basic commitment to society, that is, it objectively and fairly reflects the real economic activities and faithfully serves the users trusted by accounting.
Second, the importance and significance of accounting integrity
(A) Accounting integrity is the basis for the normal operation of the market economy.
Under the condition of market economy, honesty is not only a moral resource, but also an economic resource, which plays an important role in ensuring normal transactions. In the market economy, due to the refinement of social division of labor and the development of trading methods, honesty has also been given more material content, from moral pursuit to material life. In economic life, if morality is lacking and credit is destroyed, it will lead to market disorder and communication between enterprises will be interrupted. Only frank information disclosure can win trust and market, and enterprises can be invincible in the fierce market competition and expand broader development space. Under the condition of market economy, honesty not only emphasizes internal moral cultivation, but also emphasizes? Mutual benefit? And then what? Win-win? That is, we should consider the interests of others and society while pursuing our own interests, which is the core issue of honesty. Because of this, honesty is the foundation, power and source of market economy, and the basic rules of the game under the condition of market economy.
(B) Accounting integrity is the basis of accounting under the conditions of market economy.
Under the condition of market economy, establishing trust is the basis of accounting? . Credit is the lifeline of accounting rules, and honesty is not only a resource, but also related to great interests. Those who keep promises will get benefits, and those who break promises will pay the price. For example, some accounting firms have high integrity and strong competitiveness, thus obtaining greater economic benefits. However, some accounting firms are caught in a credit crisis and have been sanctioned by the relevant authorities or forced to terminate their business qualifications. For certified public accountants, honesty helps them to expand their business and occupy the market, and can also increase customers, strengthen their strength, increase their peers and partners, and gain benefits from cooperation. With the development of market economy, honesty is not only an important prerequisite for the survival of accounting industry, but also an important guarantee for its development.
Third, the performance and harm of the current lack of integrity in the accounting industry
(A) the lack of integrity in the accounting profession
1, original voucher is distorted. When the group interests, local interests and personal interests prevail under certain circumstances, coupled with the influence of the position and power of the unit leader, some self-made original documents often become the whole unit. Working together? In this way, as for foreign original documents, there are not only realistic bills printed in violation of regulations, but also companies, enterprises and shopping malls have to issue them in order to promote goods and meet special reimbursement needs? Big head and small tail? The invoice named office supplies is actually household items. Metro, the world's retail giant, came out of the China shopping mall and listed the name, quantity, unit price and transparent invoice of the purchased goods in detail. A troublemaker? , because of it? Is it inconvenient to fake? Often rejected or even returned.
2. Accounting vouchers are distorted. In practical work, accountants passively use distorted waybills, which are not found in the process of accounting, accounting and reimbursement, and unintentional distortion sometimes occurs; On the other hand, the distortion of human factors caused by the leaders of interest-driven units instructing accountants or accountants to cheat themselves is also widespread. Due to the distortion of original vouchers and accounting treatment, accounting statements cannot provide complete, true and reliable accounting information, and some enterprises have two sets of accounting statements inside and outside, which leads to inaccurate and untrue accounting information.
3. False accounts are true, false accounts are true. First, income is not recognized according to regulations, and profits are false. Enterprises with good benefits try their best to conceal profits, underestimate income, hang them in current accounts or set up private coffers; In order to achieve the profit target, enterprises with poor efficiency count the unearned income in advance, or use the internal superior-subordinate relationship and affiliated units to falsely make out sales invoices. Second, the cost of this period is not true. The cost of this column is not listed, so the cost should not be mentioned or less, the disguised extraction that should not be mentioned, and the cost is spread out indiscriminately.
The lack of accounting information and its consequences are very serious. From a country's point of view, it can distort market signals, cause mistakes in policy making, interfere with the development of market economy, make the allocation of resources inefficient and worsen, and cause extensive damage to national interests. From the perspective of the enterprise, it will mislead the enterprise, make the enterprise make mistakes in decision-making, lose market opportunities, and damage the short-term and long-term interests of the enterprise. At the same time, it also harms the accounting industry itself, the organizational system and work standard system of accounting work, which makes the internal control system only need time and space, confuses the accounting order and breeds corruption and crime. However, the lack of integrity is not a unique problem of accounting, accounting integrity is a part of social integrity, and the lack of accounting integrity is a reflection of the low level of integrity in the whole society in China.
(B) the harm of lack of accounting integrity
1, endangering the market economic order. Market economy is a credit economy. Without credit, the market economy cannot be maintained. In recent years, the phenomenon of accounting information distortion, such as false accounts, false statements, false presentation of assets and rights and interests, has become more serious, and some dishonest behaviors, such as corruption, bribery, tax evasion and misappropriation of public funds, have appeared. From Zheng and Yin in China to Enron, WorldCom, Xerox, Merck and Vidiwan in France, people from all walks of life condemn accounting dishonesty one after another, which not only affects the national tax revenue, but also leads to the deviation between the national economic decision-making and the actual economic situation to some extent. Cancer? Seriously disrupted the order of the market economy.
2. Damage the interests of investors. The quality of accounting data is not only the internal affairs of the unit, but also affects the legitimate rights and interests of investors to know, fully understand and effectively use accounting data in time. For small and medium-sized investors, the main basis of their investment is audited accounting statements, and the distortion of accounting statements will directly lead to the failure to protect the interests of investors, thus losing the credibility of accounting statements. As far as the Enron incident is concerned, in the last ten days of 200 1,1year 10, Enron, the largest energy trader in the United States, publicly admitted for the first time that since 1997, it had falsely reported its surplus of $586 million through complex financial partnerships and concealed it in its transactions with affiliated companies. In the Enron bankruptcy case, investors who suffered the most, especially ordinary investors who still hold a large number of Enron shares, will be given priority in paying taxes, repaying bank loans and paying employees' wages after applying for bankruptcy protection according to American law. For a company that is already worthless, investors will definitely lose all their money. The bankruptcy of Enron also hit all the major financial institutions involved, including investment banks, commercial banks, pension insurance and mutual funds. For investors. The main basis of their investment is audited accounting statements, and the distortion of accounting statements will directly lead to the loss of investors' interests.