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Accounting integrity and harmonious society

Building a harmonious socialist society the objective requirements. Sound social credit, civic friendship and moral integrity is related to the healthy development of socialist market economy, a major problem. But in the current, lack of social credit system is a more prominent issue, the personal credit system, enterprise credit system and credit system are urgent establishment of government. In the modern credit system, the government credit is the key, corporate integrity is the core, personal integrity is the foundation. Accounting Fraud, on the one hand can be said that corporate dishonesty, on the other hand can be said to lose the trust of individuals. If not the People have to defend the accounting principles and do its due part. Accounting integrity needs to mature, a sound legal system to protect and constraints. Protection is to use the law just to support the integrity of the accounting staff behavior, hold up a block for the accounting integrity umbrella, a warm send the clothes. Constraints within a legal framework to the development and implementation of the 3.2 sound system and regulations. We can not expect to improve the oversight function simply to promote honesty, altruism, and to keep its promise to be able to establish a credit society. Integrity of the building need to have appropriate legal system for protection. The legal system from the existing accounting point of view, to change the current implement the provisions of the first responsible person; improve the legal system of accounting, forensic accounting to accelerate research and improve the scientific nature of legislation and law enforcement. Government regulation from the accounting point of view, to solve the problem of regulatory responsibility,[link widoczny dla zalogowanych], the responsibility of government regulators is to address the prevention of forgery,[link widoczny dla zalogowanych], fraud penalties and strict enforcement of existing integrated sector simply The regulatory responsibility should belong to whom? regulatory authorities should bear any responsibility for omissions? only clear responsibility to improve the oversight function. 3.3 Accounting increase penalties for acts of bad faith in the illegal operation of listed companies on the sanctions, but much of the use of administrative means, the irregularities of listed companies even if they are found, but also be about l0 million administrative penalty This punishment of listed companies is not enough. Therefore, the punishment shall be by listed companies mainly administrative penalty becomes dominated by civil and criminal penalties. Involved in fraud, both the company (investors or operators), lawyers, or valuers, accountants, as long as the legitimate interests of citizens are violated, the victim can more easily sue for compensation; expedite the development of an effective exit mechanism to those who do not comply with industry code of conduct, bad faith of the business or individual expelled from related industries, and reduce or eliminate the accounting frauds. 3.4 to establish a sound corporate and individual credit system to constrain the lack of accounting integrity and moral practices from abroad advanced, speed up and improve the enterprises, intermediary agencies and individuals credit file, so that the bad behavior records who pay the price, thus increasing units and sense of personal integrity. Such as the establishment of accounting integrity Chongqing files, once CPA violations, will be recorded, and with life. Integrity of the file will help the industry norm, the biggest deterrent is the stain Xibu Qing,[link widoczny dla zalogowanych], certified public accountants in the industry will hinder the survival and development,[link widoczny dla zalogowanych], such as job-hopping, promotion and access services and so on. 3 rectification Accounting Fraud,[link widoczny dla zalogowanych], Countermeasures harmonious society