Academic journal article Canadian Social Science

Probe into the Reasons of Absence in Accounting Credit among Listed Companies and Study on Countermeasures/L'ORIGINE DU MANQUE D'HONNETETE DE LA COMPTABILITE DES ENTREPRISES COTEES ET L'ETUDE SUR LES CONTRE-MESURES

Academic journal article Canadian Social Science

Probe into the Reasons of Absence in Accounting Credit among Listed Companies and Study on Countermeasures/L'ORIGINE DU MANQUE D'HONNETETE DE LA COMPTABILITE DES ENTREPRISES COTEES ET L'ETUDE SUR LES CONTRE-MESURES

Article excerpt

Abstract:

Credit is basic principle for accounting and the absence of accounting credit will restrain enterprises from existing and development and influence the healthy operation of national economy. Currently absence in accounting credit is an international problem and the accounting credit of listed companies is suffering from social questioning. In this paper, the authors, based upon the definition and performance of absence in accounting credit among listed companies with the help of systematic thoughts, deeply and completely analyzes both internal and external reasons for the absence in accounting credit among listed companies, and attempt to propose of corresponding countermeasures in punishing absence in accounting credit from the aspect of government regulation, social supervision and self-discipline of enterprises and accounting personnel so as to put forward related references for accounting credit construction among listed companies.

Key Words: Listed Company; Absence in Accounting Credit; Probe into Reasons; Countermeasures

Résumé: L'honnêteté est l'un des principes de base de la comptabilité. Le manque d'honnêteté peut restreindre la survie et le développement de l'entreprise et avoir des effets négatifs sur le fonctionnement de l'économie nationale. A l'heure actuelle, le manque d'honnêteté de comptabilité est un problème international. La crédibilité comptable des entreprises cotées est soumise en question. L'article décrit la définition et les signe du manque d'honnêteté comptable, analyse systématiquement les sources interne et externe du manque de crédibilité comptable des entreprises cotées et propose des contre-mesures du point de vue de la surveillance gouvernementale, du contrôle social et de l'autodiscipline du personnel de la comptabilité, afin de provisoirement mis en avant de fournir des conseils appropriés à maintenir l'honnêteté comptable des entreprises cotées.

Mots-clés: sociétés cotées; manque d'honnêteté comptable; source; contre-mesures

1. DEFINITION AND PERFORMANCE OF ABSENCE IN ACCOUNTING CREDIT AMONG LISTED COMPANIES

Credit remains the kernel thought in moral culture in traditional Chinese Culture and the greatest thinker Confucius once said, " you cannot know the man if he is absent in credit", which indicates that credit is the basic principle of being a man. Credit composes of honesty and keeping one's word. Honesty indicates the consistence between one's inner mind and language & behavior; keeping one's word indicates that man should abide by credit in daily communication. Accounting work that concentrates on providing decision-making information for related parties demand credit as its basic function and people dealing with accounting work should possess good professional ethics and business capability and they must provide financial information for information users in a timely, precise and complete way so as to provide references for enterprises, society and government.

Absence in accounting credit among listed companies indicates that listed companies provide false accounting information running against facts during financial accounting, which influences correct expression of financial information and it belongs to the immoral behavior violating against the accounting credit principle. The essence of accounting credit is the commitment made by accounting behavioral agent for accounting information users and the accounting credit is the internal quality of accounting work. As a result, the absence in accounting credit is the denial of accounting behavior. Accounting credit in modern market economy society belongs to the necessary condition for social & economic activities and the absence in accounting credit will severely influence the operation of modern economic activities (ZHANQ 2008).

2. PROBE INTO REASONS OF ABSENCE IN ACCOUNTING CREDIT AMONG LISTED COMPANIES

2.1 External reasons for Absence in Accounting Credit among Listed Companies

2. …

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