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Research on the Sincerity of Account in the Law View

Author: ChengLinFeng
Tutor: ZhaoHeChun
School: North China University of
Course: Economic Law
Keywords: Integrity Accounting Information Corporate Governance Independence
CLC: D922.26
Type: Master's thesis
Year: 2005
Downloads: 475
Quote: 0
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Abstract


The accounting information provided by the enterprise is a \accounting information is untrue will have serious economic consequences . Not only directly affect the national tax revenue , resulting in various economic indicators distortion , and eventually led to the country's economic policy and the actual deviation , the impact of state policies and principles , and endanger the order of the market economy , the normal operating environment required for the development of the national economy damage caused by management confusion. For small investors , their investment is mainly based on the published audited financial statements , and the distortion of the financial statements , resulting in their investment decisions , and will lead directly to the interests of investors can not be guaranteed . We should admit that the lack of accounting integrity does no good and accounting people to comply with the professional conduct of a great relationship , but we also have to understand on the the pervasive accounting Honesty phenomenon , not simple conclusions to the moral decay of the accounting people . Corporate governance mechanisms are inadequate , the lack of certified public accountants should be independence , the credit system is not perfect , the responsibility system is imperfect, is the root of the problem . In today 's market economy , the integrity is not just a moral issue , it is a legal issue. Constraint violations , must rely on the state to force through legal means , to do to ensure . Integrity in the market economy , in fact , eventually the problem of the legal system , the legal system to increase the costs against the integrity constraints of the behavior of the perpetrator , and that it can not break its promise , afraid to lose the trust and do not want to lose the trust .

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CLC: > Political, legal > Legal > Chinese law > Finance Act > Financial Management and Accounting Law
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