Talking about the crisis of accounting integrity and the construction of accounting professional ethics integrity is of great significance to investors, creditors and the public. Lack of honesty will lead to economic disorder, interruption of trading chain, difficulty in a series of credit sales and credit purchases, and inability to develop derivative financial instruments such as stocks and bonds. At present, the crisis of accounting integrity caused by enterprise financial fraud is rooted in the fact that senior leaders of enterprises instruct accountants to make false accounts. Shenyang Liming Clothing Co., Ltd., a listed company in China, falsified the annual accounting statement published by 1999, inflated assets by 89.96 million yuan, liabilities by19.56 million yuan, owners' equity by 74130,000 yuan, main business income by152.77 million yuan, and total profit by 86.79 million yuan, making it 65.79 million yuan. Through this series of events, the accounting profession should awaken the sense of honesty and strive to eliminate the crisis of honesty and make the whole social economy develop along a healthy and orderly track. First, the meaning of accounting integrity Accounting integrity refers to the integrity of accounting behavior. Accounting behavior, as a part of enterprise behavior, is not the personal behavior of accountants. Accounting integrity, as a part of enterprise integrity, is not only the integrity of accountants. The concrete manifestation of accounting integrity is that the financial information provided by enterprises to report users should be true, complete, accurate and timely. The subject of audit integrity is certified public accountants and their accounting firms. Specifically, the audit report issued by certified public accountants should be true and credible. Accounting fraud is a concrete manifestation of enterprises' loss of accounting integrity by deliberately fabricating false financial reports for local interests in order to deceive report users and obtain excess profits. Accounting information distortion refers to the loss of authenticity of financial information provided by enterprises due to various reasons such as low professional quality of financial personnel and irregular accounting. Subjectively speaking, if an enterprise knowingly distorts accounting information in order to obtain benefits, it should belong to accounting fraud and be a problem of accounting integrity; If it is caused by the low professional quality of accountants, it should be the personal behavior of accountants. Second, the harm of accounting immorality. In enterprise accounting, false accounts or false data are caused by the subjective reasons of staff or the interests of individuals or small groups, which will bring great harm to society and investors, because in this case, false data and false accounts are essentially "something must be done" and are entirely caused by the interests of small groups of enterprises or the moral quality of accountants. 1 breeds corruption and corrupts the party style and political style. Some units set up "small coffers" for the interests of departments and small groups, and the fee income was not included in accounting and financial management as required, but was scattered around the localities, departments and directly affiliated units for their own control and expenditure, resulting in private storage of public funds; Some have no account books or incomplete bills, and the expenditure has no clear purpose, which makes a few business leaders do whatever they want and leads to corruption. From the perspective of management ethics, this phenomenon obviously stems from immoral ideological roots and does not meet the ethical standards of accounting work. 2, damage the interests of investors. Tampering with accounting data and making false accounts will not only mislead all those who need this information, but also make people make mistakes in their decisions based on this information. In the securities market, accounting information is the basis for investors to invest. If the accounting information provided is untrue and unreliable, it will greatly harm the interests of investors. 3. Causing personal economic crimes. Corruption and false accounting in enterprises are also directly related to the temptation of interests and poor personal quality of a few accountants. Lingmou, a cashier in a primary school in Shanghai, lost money in 1995. Taking advantage of his position, he used tuition and miscellaneous fees to make up for the losses without authorization, and then asked for leave from school and absconded with the money. A few days later, the school audited the accounts and found that more than 400,000 cash was missing. In the past six years, Ling has been hiding in Shandong, Jiangxi, Guangdong, Fujian and other provinces. He is on tenterhooks all day, and the mental pressure is heavier than the sentence. Finally, he embarked on the road of surrendering himself for leniency. Third, there are several reasons for the existence of accounting integrity problems. There are many reasons for accountants' professional ethics deviation and bad professional ethics behavior, including subjective bad motives and objective environmental factors. 1, accounting employment pressure, accounting quality is not high. In recent years, with the increasing employment pressure and fierce employment competition, some accountants are facing the threat of being dismissed and laid off. Any occupation is a means for individuals to make a living, and accounting is no exception. Some leaders seized the accountant's fear of unemployment and loss of income and forced them to do things that violated professional ethics. In order to ensure stable income, accountants must persevere and give up objective, fair and principled professional ethics. With the continuous development of China's market economy, both individuals and units are in a high-speed development stage, and some companies and accounting firms have used their brains in accounting in order to seize the market and expand their scale. Some accountants who lack professional ethics, driven by interests, hit it off and left professional ethics behind. Therefore, if the moral quality of the company's leaders is not high and the working environment is not good, even if the accountants under their leadership have good professional ethics, they can "get out of the mud without dyeing" in a short time. In the long run, there is not enough material guarantee to resist the bad attempts of the leaders and it is difficult to perform their duties. 2. The identity of the accounting subject is also one of the reasons for the problem of accounting integrity. The accounting subject is the person in charge of the unit, and the person in charge (or chairman) of China's state-owned enterprises or listed companies is a national cadre and an "official" appointed by governments at all levels. The phenomenon that "the official gives the data and the data gives the official" is not uncommon. For personal or local interests, the heads of some units directly instructed, instructed and even forced accountants to rewrite accounting statements, inflated performance and concealed losses. Faced with this situation, because accountants are employees, 3. Insufficient supervision and punishment is one of the reasons for accounting integrity problems. At present, there are many laws on accounting integrity in China, and there are many public criticisms of accounting fraud in society, but few people are really punished. Looking at the Accounting Law, Company Law, Securities Law, Criminal Law, Certified Public Accountant Law and other relevant laws, the most severe punishment for individuals to issue false financial reports is that those who are directly responsible for "concealing important facts or fabricating major false contents" in information disclosure constitute a crime, they are sentenced to fixed-term imprisonment of not more than five years or criminal detention (criminal law), followed by a fine of not more than 200,000 yuan (criminal law) If the circumstances are serious, the financial department of the people's government at or above the provincial level may suspend or cancel its business; It does not involve the punishment of listed companies as legal persons who issue false financial reports. Because most of the listed companies in China are recommended by local governments for the needs of local economic development, the listing of companies naturally protects the interests of a considerable number of local governments, resulting in a situation of "all glory, all loss". In addition, most listed companies are formed by the reorganization of state-owned enterprises, and even if they are punished, they will still be punished by state-owned assets. Therefore, even if strict punishment standards are formulated, even if listed companies have reached the punishment conditions, it is still difficult to punish them for various reasons. Four, some countermeasures to solve the problem of accounting integrity 1. Strengthen the legal system and government supervision. First of all, we should solve the "precise guidance" of the accounting legal system, that is, clarify who initiated the litigation procedure of accounting fraud, change the situation of "people do not act, officials do not correct", and let illegal enterprises surface; Clarify the specific legal standards of accounting authenticity, lower the nominal requirements, lock in a few illegal enterprises and the worst behaviors, and liberate most enterprises; Clearly stipulate that the person in charge of the enterprise is the only person responsible for the authenticity of accounting information, liberate accounting personnel and concentrate on cracking down on key targets; Clearly distinguish between accounting responsibility and auditing responsibility, disintegrate cheating alliance and distinguish objects. In addition, in order to improve the construction of accounting legal system, it is necessary to study judicial accounting and improve the scientific nature of legislation and law enforcement. Secondly, from the perspective of the government's supervision of accounting, it is necessary to solve the legal responsibility of the inaction of the supervision department or clarify the responsibility of poor supervision. Relevant government departments, such as finance, auditing and taxation, which supervise enterprises on behalf of the national interests, should conscientiously perform their supervisory duties in accordance with laws and relevant regulations, find out dishonest behaviors in time, severely punish dishonest behaviors, strengthen supervision, inspection and punishment of accounting violations, and make those counterfeiters pay a heavy price, so that their illegal costs far exceed their illegal income. 2. Improve the supervision mechanism of CPA industry. First of all, avoid operators and accounting firms operating behind the scenes and harming the interests of owners. The annual audit can adopt the bidding mechanism supervised by the government financial department, select an accounting firm with good integrity and high technology, and be appointed by the government financial department to conduct the audit, so as to protect the interests of the owners to the maximum extent. Secondly, the Institute of Certified Public Accountants should be reformed, and the industry supervision mechanism and restraint mechanism should be established. The institute of certified public accountants is run by the government, while the accounting firm is an independent legal person operating independently, but the decoupling is not complete. The Institute of Certified Public Accountants should be reformed: the government should decentralize and become a self-regulatory organization elected by its members; People, money, things and wealth are decoupled, forming an operating mechanism of self-restraint, self-survival and self-development within the industry; Do a good job in self-discipline supervision in the industry, stop unfair and vicious competition such as forcing customers at low prices, correct unhealthy practices in the industry, establish independent, objective and fair professional ethics, and advocate the virtues of honesty and trustworthiness. 3. Strengthen the study of professional ethics. Accounting professional activity is a policy-oriented and wide-ranging economic work, and the professional ethics of accountants directly or indirectly affects the implementation of accounting policies. Under the current market economy, people's ideology has been impacted to some extent, and some accountants have weak moral will. For the benefit of individuals or minority groups, deliberately violating professional ethics, inflating assets and profits, and whitewashing accounting statements have seriously damaged the interests of the state, the collective and investors, and also endangered the credibility of the accounting profession. Accounting professional ethics is the moral norms and standards that accountants should follow in accounting work. It not only restricts and adjusts the professional behavior of accountants, but also restricts and adjusts their behavioral motives and inner world. At present, China's accounting personnel's professional ethics mainly include: accounting basic work norms, accounting qualification management measures, accounting professional post trial regulations and so on. Accountants should always consciously study, constantly enhance their rational understanding of professional ethics and self-discipline ability, firmly establish the professional ethics fashion of "honesty first, morality first, abiding by standards and not making false accounts", and ensure the choice of accounting policies and the judgment of economic matters. 4. Strengthen the research on accounting practice norms. "Law-abiding operation is the basic premise for an enterprise to exist as a legal person. The extension of law-abiding operation includes that enterprises provide fair accounting information to the public in accordance with relevant national laws, regulations and rules. " Accounting professional judgment must be restricted by relevant laws and regulations. Accounting practice norms are the "rules of the game" that accountants should follow when making professional judgments. At present, China's accounting practice norms mainly include: accounting law, securities law, company law, registered accountant law, contract law, bankruptcy law, tax collection and management law and other laws; Accounting administrative regulations such as Regulations on Financial Accounting Reports of Enterprises, Regulations on Chief Accountant, Accounting Standards for Enterprises and Provisional Regulations on Stock Issuance and Trading; Accounting regulations such as Accounting System for Enterprises, Measures for the Management of Accounting Archives, Detailed Rules for the Implementation of Information Disclosure by Companies Offering Shares to the Public, Standards for the Content and Format of Information Disclosure, and Rules for the Compilation of Information Disclosure. Only when accountants are familiar with and master these practical norms can they have enough professional ability in dealing with daily economic business and solve the problem of accounting integrity better.