重塑会计诚信论文（Reshaping accounting integrity）.doc

重塑会计诚信论文（Reshaping accounting integrity） Reshaping accounting integrity Collect this article, analysis of the reasons for the loss of good faith in accounting. The accounting information is the final product of the accounting work, has become a quasi public product, its quality will directly affect the efficiency of allocation and utilization of social resources, which requires the accounting information true and fair. However, at this stage, the quality of accounting information is generally not high, accounting information distortion has reached appalling proportions. According to Chinas Ministry of Finance in 1999 sample of 100 state-owned enterprise accounting, there are 81 false statement of assets of 3 billion 761 million yuan, 89 falsifying profits 2 billion 747 million yuan, while in the year 2000 in the accounting information quality checks, in 159 enterprises were tested, the real assets of 147 households, inflated assets of 1 billion 848 million yuan and the decrease of assets 2 billion 475 million yuan; profits of 157 households, inflated profit of 1 billion 472 million yuan, profit of 1 billion 943 million yuan decrease. Visible, accounting fraud intensified, the foundation of accounting integrity has been shaken. The main reasons for accounting dishonesty are: (1) information asymmetry is the premise of accounting dishonesty. The information asymmetry is the 2001 Nobel Laureate in economics, University of California George of the United States. Akeerluofu et al, it refers to the market economy the main activities of the different information. We know that if the accounting information is symmetric, accounting information provider (mainly manufacturers) and the users of accounting information (mainly investors) of information to understand and master the same degree, it is easy to see through false accounting information, so there is no problem of accounting dishonesty, even accounting for this occupation is not the necessity of existence. The real econ