Study On The Accounting Sincere Culture Of The Enterprise

The issue of accounting honesty has become the focus of the whole society. How to settle the distortion of accounting information and advance accounting honesty? Many scholars considered we should carry out outer administration to accounting body, which ignored the effect of culture. In the thesis, culture includes social culture and corporation culture. All the activities of one corporation are affected and restricted by the two kinds of culture. Social culture is big environment which influences actions of enterprises from the whole. Corporation culture is soul of management activities which have important function for management activities of enterprises, there into including accounting activities naturally. This text studies accounting honesty from the angle of culture construction, bands accounting honesty and culture together organically. This text puts forward to the meaning of accounting honesty culture using for reference some conception relating to accounting honesty. Then this text explores the ways for quickening accounting honesty culture and contributes to the system of accounting honesty culture and the well accounting credit environment. The full text is divided into four chapters: The first chapter is guide discussion of accounting honesty culture, the second chapter analyses the actuality and the reason of the losing of accounting honesty, the third chapter analyses the environment of affecting accounting honesty culture, the fourth chapter brings forward to some measurement and suggestion for accounting honesty culture according to reason analysis and environment analysis. In the first part, the author introduces some conceptions first, such as honesty, accounting honesty, culture, accounting culture and so on and sums up the meaning of accounting honesty culture. Then the author probes into the relation of accounting honesty and corporation culture and points out the significance of strengthening accounting honesty culture construction. In the second part, the author describes the situation of the false accounting information and tries to find out the reason why there is false accounting information by analyzing economy root, system root, social culture root, corporation culture root and ideology root. In the third part, the author strives to search the approach of accounting honesty culture construction by analyzing the inside and outside environment factor. Inside outside environment consists of the honesty of entrepreneur and the honesty of employee. Outside environment consists of the honesty of society, the ethics of accounting honesty, the honesty of CPA and the perfection of accounting supervising institution. In the fourth part, the author puts forward to some measurement and suggestion for accounting honesty from corporation culture and social culture. We can shape corporation culture of accounting honesty by reinforcing corporation credit culture construction, advancing the sense of accounting honesty culture, building the mechanism of inside control, perfecting the framework of enterprise, strengthening system culture construction. We can shape social culture of accounting honesty by fostering well environment of accounting honesty, enhancing education of accounting honesty, perfecting the law of accounting, strengthening governmental supervision and punishment, perfecting social supervision giving priority to CPA' supervision.