Improve the quality of accounting information by raising the occupational ethics level
Abstract
Any thing exists and develops in the certain environmental condition, as one of most important practices, accounting is not exceptional. Not only the distorted accounting information can mislead the investor and the creditor, causes its decision error, but also can cause the state asset and the financial revenue outflow, harass the regulation of national economy macroeconomic and the order of market economy. The high quality of accounting information is an important basis for business management and scientific decision-making is an important source of information in the Government's macro-economic and micro-management. Investors and the securities market are also indispensable for information.
The occupational moral of the accountant is public commitment that the accountant faces to the society. Once the occupational moral is lost, it will result in losing the information of the accountancy seriously, and losing the trust of the society to the accountants. Accounting environment can be divided into the external environment and internal environment. Through the analysis of some real cases against accounting officers ethical reasons, there are both the accounting staff and external factors. Thereby strengthening the accounting professional ethics-building measures, such as: strengthening education, improve management, enhance skills, etc. And I hope to improve the quality of the accounting information.
Key words: Distorted accounting information；the occupational moral of the accountant; Internal accounting environment; External accounting environment
