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The economics of sincere letter problem ponders over the accountant 2
From;    Author:Stand originally

The accrual that is not the accrual of sincere letter behavior to include money and blame money, current with the accrual in the future, materiality wait with aeriform accrual. The beneficiary beneficiary that the accountant makes a holiday is very much, the official of concerned department of branch of the leader of the unit and senior administrator, director and government is OK because " outstanding achievement is outstanding " and the position with higher seek, get more economic interests and political honor; The help does false intermediary to the orgnaization can increase business " because of " and receive more income; Even the worker is OK also much because of good " of unit " benefit take salary stake... , in the meantime, the income that is not sincere letter behavior is high and cost is low, the risk is little, below such circumstance, how many person scrupulouslies abide by sincere letter principle can self-consciously again? When the accrual that is not sincere letter behavior exceeds cost, be not sincere letter behavior to be able to increase. Both difference is bigger, the sincere letter level with average society is lower. The fall of sincere letter level causes whole market necessarily accountant the fall of sincere letter level.
Maintain and raise an accountant the way of sincere letter level
Sincere letter is academic problem not merely, it is practice problem more; It is the problem of an industry not merely, also be the social system project of a close connection.
1, strengthen judicatory and government to superintend strength, produce law and administrative power
Strengthen legal system and government to superintend, it is the malpractice that controls market system with blame market strength.
(1) from the point of construction of concerned fiscal legal system, at present need is solved punish the problem of " of " accurate control and guide that creates a holiday. The " of " accurate control and guide that alleged accountant rules by law is to point to: Start the proceeding that cheats to the accountant clearly by what person, change " civilian to be not lifted, official not the situation of correct " , make illegal enterprise rises to surface; Set the specific legislation standard of accountant authenticity clearly, reduce nominal demand, the lock decides minority to violate enterprise and worst act, liberate most enterprise; Stipulate company controller is the sole responsibility person of accountant information authenticity clearly, come out accounting personnel disengagement, concentration hits crucial target; Make clear divisional accountant responsibility and audit responsibility, the deceit with both disintegrate is allied. In addition, to improve construction of fiscal legal system, still need to study judicatory accounting, raise legislation and the scientific sex that execute the law.
(2) superintend from concerned fiscal government in light of, need solves superintendency liability problem. The responsibility of governmental superintendency department should be solved namely prevent to make a holiday, penalize make a holiday, and execute the law strictly problem. Past enterprise has ranking director, the company went any problem superior to want to suffer embroil. Superior is preventive to the superintendency of the enterprise, chase class to superintend, have perfect control system, fake the production of the product is very difficult. Superior was done not have now, superintendency responsibility transforms integrated department. The power of integrated branch is very great, but simply " of " put out a fire no matter " of " fire prevention, only fake goods production comes out, had appeared on the market, died even person or media already exposure, or leader had written instructions, these branches just begin the operation. Preventive superintendency responsibility should who does angelica belong to? What responsibility ought to superintendency branch nonfeasance assume? If ambiguous, cannot alter the aspect that assumes responsibility without the person currently.
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