The Environmental System Research On Accounting Integrity

This paper, from the perspective of civil law and commercial law, defines the accounting integrity system goal and the effection of integrity principle on the market economy operating. On this basis, from an accounting perspective, the paper interpretes the concept of integrity, accounting integrity meaning and profound implication, point out accounting integrity behavior subject involved with the personnel related to accounting information, the role of accounting integrity in the social credit system, and the construction and running of accounting integrity system needs a good external environment support system. The paper elaborates the major environmental systems, that is the constraints system of accounting ethical, the government accounting control system, the independent audit supervision system, the internal corporate governance structure system.First of all, the paper has an analysis and study on accounting ethical constraints system. This paper, from the theory, analyzes the link and distinction between ethics and accounting professional ethics, the intrinsic link between ethics and accounting, and concludes that integrity is the core ethical principles of accounting behavior. While inspecting present situation of social accounting practices ethical constraint weakening, we discovers the widespread accounting information distortion and violation of the core ethical principles of accounting practices existing in the world. Secondly, we have a theoretical analysis and study on the government accounting control system. This paper presents the theoretical basis of government accounting controls, that is government control theory, the implication and goal of government accounting control, and concludes the coexistence of government accounting control inadequate and control excessive. Again, we have a theoretical analysis and study on independent audit market supervision system. From the perspective of agency theory, the paper analyzes the market supervision system effect on the running of accounting integrity system. While inspecting present situation of the independent audit supervision system running, we discovers a lot of deficiencies adverse accounting integrity system running. Finally, based on principal-agent theory, we discusses that corporate governance structure plays a key role in the accounting integrity system running. Because of many issues of corporate governance structure, accounting integrity deficiency is very common. Based on the above analysis, this paper presents the assumptions of how to consruct ethical constraints system of the accounting behavior, reshape government accounting control system, regulate independent audit market supervision system and improve the corporate governance structure internal systems.