Ethic Analysis Research On Enterprise's Accounting Ethic

The study of company's accounting ethic aiming at the immoral activity around the accounting area, hoping to find a series of standards to regular the accountant behavior within the company's accounting department, so as to guiding the behavior choice of accountant within the practical works. And in addition to restrict the unkind motivation from the spirit of them, to insure the activity result—accounting information quality. In the past few years, with the hard impact of market economy development, financial data faking and accounting information distortion are becoming more and more common in our countries accounting area. The reason for this is that though the regular system is not perfect and the law itself also not very healthiness, but what worse the accountant ethic awareness is becoming more and more dim as the day past. For that reason they can't stand for the tempt of money and fame, finally they will lose their basic ethic to be a accountant. And here comes into the occurrence of those immoral accounting activities. As for the aspect of ethic restriction on accountant, our country does not have ready-made standards for that, so the study on this thesis has very positive meaning.In a market-oriented system, promoted by profit and other factors, our accounting field has appeared common practices without ethic in recent years. The classical problem is accounting fabrication and the derivative issue of misinformation. This dissertation investigates the above phenomenon from the aspect of ethic, and demonstrates the importance and feasibility of regulating the actions of accountants with ethic. Meanwhile, it summarizes the main problems through studying the present situation of our country's accounting ethic. The dissertation argues that the accounting ethic theory investigation should be strengthened to direct the accounting practice; the accounting profession ethic standard should be improved to provide a ethical basis foraccounting practice; the accounting professional education should be enhanced to promote the accountants'ethic quality; the accounting environment should be perfected to improve the construction of enterprises'accounting ethic.The dissertation focuses on the ethic standard of enterprises'accounting practice and tries to construct the basic frame and main content of accounting profession ethic standard. It aims at providing certain foundation and standard for accountants from the view of ethic, so as to avoid the actions lack of ethic, improve the quality of accounting information, correct the harmful trend in present accounting field and achieve the harmonious development and progress of whole society.