Summary: Strengthen an accountant the moral ethics training from personnel of course of study and legal idea. (1) should strengthen professional ethics education, increase professional sense of responsibility, strengthen spirit of Jing Yeai hillock. " accounting method " the 5th regulation " accounting personnel handles accountant matter ought to be practical and realistic, objective justice " , china registers accountant profession morality objective principle, just principle also advanced in criterion. These also are sincere channel heart is specific reflect.

Accountant information is lack fidelity with accounting profession sincere channel heart

It is normal that accountant information breaks socioeconomy of really current severe serious effect to live the outstanding issue of order. The expressional form with accountant lack fidelity information is diversiform, the reason also is many sided. Have the factor of system level already, if accountant law laws and regulations is diseased, execute the law sectional duty division of labor is ambiguous, the accountant is supervised change infirmly, also have factitious factor, if unit leader suffers individual interest to drive, practise fraud, accounting personnel cannot assure accountant information quality, still have the factor of technical level, if accountant business accounting is technical the existence of accident, in audit professional work multi-purpose enquire and use detailed test method the method of observation, less, of audit example draw-out and multi-purpose use statistical sampling technology blame statistic sampling technology, less, the effect of audit of as a result is not ideal. More the accountant gets interest drive from personnel of course of study, abandon post, abandon oneself to vice, collude cogged, defalcate. The article tries to analyse accountant information lack fidelity with morality of accounting profession profession, namely from oneself of personnel of course of study the relation between sincere letter level, with period advance information of integrated processing accountant lack fidelity problem.
Sincere with the letter, it is the category of a pair of coequal meanings. " say civil solution word " medium explanation is: "Sincere, letter also " , "Letter, sincere also " . Visible, the original meaning of sincere letter is honest not bully, scrupulously abide by credit. In ethics of our country traditional Confucianist, the condition that sincere letter is smooth the world of manage state affairs be regardinged as and the heavy thoroughfare heart that must abide by are normative. " · of the analects of confucius is politics " piece in say: "Person and without the letter, do not know its but also. " the ethical standard with inchoate west also watchs sincere letter principle as divine profession and run ethical outlook, be like " · of the Old Testament admonitionses " say: "Act is honest, for sacred place joyance. " later, sincere letter principle rises stage by stage for principle of a kind of law, be like " Swiss civil code is in charge of " the 2nd regulation in general principles: "Anybody must honestly its right fulfills exercise its are compulsory. " thoughout the history, people values sincere letter principle so, its reason is sincere letter it is to establish what the body conducts oneself in society this, it is the state of self-discipline. This is behaved so that highlight particularly below market economy condition. Because market economy is economy of a kind of credence. Below market economy condition, the normal play of competitive action, need a kind of order that trades fairly, make market action undertakes on equal foundation. And one of equal requirements, it is the market trades both sides must scrupulously abide by honest credence principle. Ni Davisson is in American Germany of its chief editor " contemporary accountant manual " (1977 edition) one book middle finger goes out: "The accountant is an information system. Each respects that it aims to close to terrible remote transmit the economic information of an enterprise or other and individual rich content. " the job that because accounting work is,provides information to each respects of country, society and enterprise, accordingly its " sincere letter " the level appears particularly important. However, watch domain of our country accountant instead, sincere letter problem is challenged by huge.
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