| Abstract |
In different historical periods, the institutions of higher learning are endowed with different social functions, which also experience some changes with the social development. The addition of cultural inheritance and innovation function, makes the institutions of higher learning must assume their obligations in accounting integrity construction. This article, through interpreting the essence and significance of accounting integrity, further expound the functions and responsibilities of the institutions of higher learning in accounting integrity construction. Acting in integrity is a Chinese tradition, which has lasted for two thousand years according to historical records([1]). There are many examples and allusions of honoring one's integrity in Chinese history, but the event of abandoning integrity also happens from time to time, so does in the accounting field. The painful lessons of accounting fraud of Green Land (Yunnan Green Land Biological Technology Co., Ltd), DQLY (Daqing Lianyi Petro-chemical Co., Ltd), Wanfu Biotechnology (Wanfu Biotechnology Agricultural Development Co., Ltd) etc. tell us abandoning accounting integrity not only harm others but also harm themselves. Pan Xulun, Chinese modem accounting master, entitled all his firms and schools with "Lixin" (construct integrity), whose purpose is to alert every accountant to be honest and trustworthy at any moment. He himself also keeps "integrity guides resolve, integrity keeps one true to oneself, integrity keeps one solve problems and helps one deal with others. Don't forget building your integrity, because only abide with it can you succeed success" as his vocational creed. Chinese former premier, Zhu Rongji, once asked all accounting personnel to "put integrity first, and pay attention to personal integrity, adhere to the guidelines, and do not falsify accounts", thus to ensure the accounting information is authentic and reliable. Accounting integrity construction belongs to the category of important social moral culture. Up to now, cultural inheritance and innovation has officially become a social mission of the institutions of higher learning. As the main front of cultural inheritance and innovation, they have an inescapable duty to foster and enhance accounting integrity, and assume their social responsibility to promote the development and prosperity of accounting business. |