The Research Of Accounting Ethics From Longitudinal And Crosswise Angle On The Base Of Chinese And Western Ethics

The importance of the accounting is proved to be more and more evident along with the market economic system being established in our country. Accounting integrity is the basic request for accounting developing. But it is inevitable that the accounting is not absolutely in good faith.After the longitudinal angle research of accounting integrity, which passed through China's planned economic system to market economic system, the condition of Chinese accounting integrity had remarkable change in the background of China's macroscopic economy system. On one hand, it was related with the reform of China's economic system; on the other hand, it was also related with the ethics evolution which was partly evoked by the economic system. Therefore, in the start time of China's current market economic system, keeping the accounting in good faith needs the formal institution as well as the ethics methods. It concerned with our special national condition. After the crosswise angle research of accounting integrity, this compared Chinese accounting environment to American's. There were essentially differences between Chinese and the USA's market economic system. Concretely, the differences between Chinese and the USA's market economic system directly and indirectly lead to the differences of the two country's accounting integrity conditions. The research discovered that even if in that kind of American market economic system which is relatively perfect, the accounting in non-good faith was profoundly existed. It was absolutely related with the USA's social ethics. Looking back to China's accounting integrity conditions to make a conclusion: except for under a relative consummate formal institution, it was more essential to carry up the method of ethics. Mixing the western ethics receptively with Chinese local ethics in the field of accounting practice would control the problem of China's accounting in non-good faith in a certain degree.Therefore, straightening out the accounting integrity longitudinally and crosswisely, there was a conclusion: in the new time of China, keeping accounting in good faith needed both the formal and informal institution to standard and restrain. In short term, the formal institution was more important. In long term, the informal institution was moret important.