【作者】 常国华；

【导师】 冯建；

【作者基本信息】 西南财经大学 ， 财务管理， 2011， 博士

【摘要】 近年来,从美国的安然公司、意大利的帕玛拉特(Parmalat)集团、日本活力门板、印度的萨蒂扬软件技术有限公司(Satyam)、到我国的蓝天股份、江苏琼花、天润化工、丰乐种业、科达股份、绿大地等财务丑闻频频曝光,再次引起国内外学者对于财务行为中伦理和道德问题的关注,他们分别从财务伦理的内涵、内容、冲突表现等方面进行了探讨,并取得了有建设性的研究成果,为财务伦理理论和实践的发展做出了贡献。本文在前人研究的基础上,将企业财务伦理、企业财务伦理冲突与企业财务伦理冲突规制三者纳入同一个分析框架,以企业财务伦理冲突与规制的相关理论作为全文的理论支撑,从企业财务伦理冲突这一现实问题入手,一方面通过对企业财务伦理理论和企业财务伦理冲突现状的研究,发现理论与现实之间存在矛盾,另一方面在理论分析不同类型的企业财务伦理会促使不同企业财务伦理气氛的形成以及不同类型的企业财务伦理气氛会对企业财务伦理冲突产生不同影响的基础上,实证研究企业财务伦理气氛与企业财务伦理冲突之间的关系,发现自利型财务伦理气氛与企业财务伦理冲突之间呈正相关关系,而规则导向型财务伦理气氛与关怀导向型财务伦理气氛与企业财务伦理冲突呈负相关关系。上述两方面共同为企业财务伦理冲突规制提供依据,因为企业依据规则导向与关怀导向的原则进行企业财务伦理冲突规制,可以使企业形成规则导向型的财务伦理气氛或关怀导向型的财务伦理气氛,从而有效解决企业财务伦理冲突问题,最终使企业财务伦理理论与财务伦理冲突现实之间的矛盾得以化解。最后,论文从横纵两个维度提出了进行企业财务伦理冲突规制的可行路径及对策措施。全文的具体安排如下：第一章,导论。主要介绍论文的研究背景、研究意义以及创新点；阐述了论文的结构体系和总体框架。第二章,财务伦理思想研究的历史与现状。本章主要从国内外两个层次展开,首先概况两层次传统的财务伦理思想,接着就近代财务伦理思想在国内外的传承进行了研究,之后,描述了财务伦理在国内外发展的现状。通过对文献的梳理,总体来说,中西财务伦理思想内容丰富,其中一些思想在一定程度上达到共通,但由于受文化背景的影响,两者差异表现较为明显：从传统财务伦理思想来看,西方文化的民主主义与个人主义同儒家所提倡的“大同”“中庸”思想都各自影响了其财务伦理思想,比如中西方在财务分配中都强调公平,但对公平的理解却有差异,中国财务分配伦理思想中的公平更多强调的是平均即“你有我也有”,“你有多少我也应该有多少”,而西方财务分配伦理思想中强调的公平,更多指的是个人的付出和回报的对等；从现代对财务伦理研究的方面看,中国学者注重对财务伦理概念、结构、体系的研究,西方学者重点研究的是财务伦理冲突及规制方面的内容。第三章,企业财务伦理研究的理论基础。本章主要分析了企业财务伦理冲突与规制的相关理论,为本文的研究提供理论铺垫。第四章,企业财务伦理的理论研究。首先,本章在深入分析前人研究成果的基础上,提出了企业财务伦理的内涵,即企业财务伦理是指在一定的社会经济基础和道德环境下,企业在进行财务活动和处理财务关系时参照的伦理规则和道德规范的总和。它兼顾经济与伦理的双向要求,反映了财务学内在的伦理要素与财务实践发展的伦理诉求。在此基础上,分析了构成企业财务伦理的四个要素以及由要素构成的企业财务伦理结构。另外,本章根据企业伦理道德认知程度对企业财务伦理进行分类,具体包括自利导向型财务伦理、规则导向型财务伦理和关怀导向型财务伦理。最后,本章从四个方面分析了企业财务伦理的功能。第五章,企业财务伦理冲突的现实研究。本章以企业作为财务伦理冲突研究的主体,主要从筹资、投资及收入分配三个方面去揭示我国企业财务伦理冲突的表现形式,并从经济学、伦理学、社会学及财务学等学科角度深入剖析企业财务伦理冲突发生的根源。第六章,企业财务伦理冲突的实证研究。本章主要通过发放调查问卷、获取第—手资料,并运用相关统计软件分析我国企业财务伦理冲突与企业财务伦理气氛之间的关系。实证发现,自利型财务伦理气氛与企业财务伦理冲突之间呈正相关关系,而规则导向型财务伦理气氛与关怀导向型财务伦理气氛与企业财务伦理冲突呈负相关关系。因此,孕育规则导向型财务伦理气氛与关怀导向型财务伦理气氛对企业发展具有至关重要的作用。第七章,企业财务伦理冲突规制的实现途径。本章从横向和纵向两个维度对企业财务伦理冲突规制的实现途径进行考虑,横向主要是从制度伦理和伦理制度两个方面进行切入,纵向主要从企业外部规制与企业内部规制两个方面入手进行考虑。创新是进行理论研究的生命,它要求通过研究能提供与以往不同的新认识、新理论、新概念。①本文以此为鉴,希望通过不断思考和探索,使自己在所研究领域内达到这方面的效果。创新—：论文全面系统地研究了企业财务伦理的内涵与外延、理论要素及理论结构等,为分析现实问题提供了理论铺垫。论文在吸收和借鉴相关研究成果的基础上,提出了企业财务伦理的内涵,在此基础上,对企业财务伦理要素、结构、分类及功能进行了探索性研究。创新二：论文全面总结分析了我国财务伦理冲突表现,并从多角度对其产生原因进行了理论阐释。论文从经济学、伦理学、社会学、财务学等学科的角度,综合分析、深入研究了财务伦理冲突问题,这种多学科、多角度的分析方法有助于全面系统地认识企业财务伦理冲突,为进行有效规制奠定基础。创新三：论文提出了企业财务伦理冲突规制的实现途径。论文首次从制度伦理化和伦理制度化两个横向维度对企业财务伦理冲突规制实现途径进行了探索性研究,并嵌入各自维度由内到外的细化,这样使得企业财务伦理冲突规制的实现途径更具系统性和逻辑性,同时便于实践操作。更多还原

【Abstract】 In the past few years, the frequent revealing of financial scandals in china and abroad has aroused once again scholars’concerns towards ethics and moral issue in finance practices. They studied many aspects including the meaning of financial ethics, contents and performance of conflicts. The constructive results of their research will make a contribution for the development of financial ethical theory and practices.In the thesis, we put corporate financial ethics, ethical conflicts and ethical regulation into the same analysis framework. Based on the theory of corporate financial ethics, the thesis focuses on the issue of ethical conflicts in finance practices and analyzes causes by cross-disciplinary theories. It provides the need for the ethical regulation in finance practices. At the same time, the thesis conducts a theoretical analysis of the relationship between the corporate financial ethics and the financial conflict. It provides theoretical support for the ethical regulation in finance practices.Meanwhile, the thesis conducts empirical research about the relationship between the corporate financial ethics and ethical conflicts. It provides empirical support for the ethical regulations in finance practices.Theoretical and empirical analysis together provide the possibility for ethical regulation. At the last, the thesis puts forward some suggestions as to how to go on ethical regulation in financial area from horizontal and vertical dimensions.The arrangements of the thesis are as follows:Chapter one:Introduction. It summarizes the background, significance and innovation of this research. It also expounds the basic ideas and the overall framework of this thesis.Chapter two:Financial Ethics Research:Past and Present. Starting with two thought leads the thesis combs the points of financial ethics. We find that the content of the financial ethics is rich in china and abroad, which some thoughts are consistent. Due to the impact of culture, there are some obviously differences. Western culture about democracy and individualism and the Confucian culture about harmony and moderate both affect their financial ethics, such as the Chinese and the Western both emphasize the fair in the financial allocation, but there are differences in the understanding fair. Generally, the Chinese more emphasizes the average in the financial allocation, while the Western emphasizes that individual pay equals the return. On the research about modern financial ethics, Chinese scholars focus on the research about the structure and system of financial ethics, while Western scholars focus on the ethical conflicts and the regulation.Chapter three, Ethical Conflicts and Regulation:Theoretical Foundations. The chapter discusses the viability of ethical regulation from the economics, ethics, sociology and finance. It provides theoretical support for later.Chapter four, Corporate Financial Ethics:Theoretical Analysis.First, based on the analysis of previous studies, we define the corporate financial ethics is that corporate in financial activities and dealing with financial relations should follow the ethical rules. It needs formal and informal channels to maintain and preserve the economic and ethical requirements, reflecting the inherent ethical elements of the finance and the ethical demands of financial development. We also analyze four elements of financial ethics and the structure constituted by these elements. In addition, the chapter classifies corporate financial ethics according to the awareness of corporate ethics and moral.Specifically, it includes the self-oriented financial ethics, rule-oriented financial ethics and care-oriented financial ethics. Finally, the chapter discusses the feature of corporate financial ethics from four aspects.Chapter five, Ethical Conflicts in Corporate Financial Activities:Practical Analysis. The chapter put the company as a research perspective of ethical conflicts and mainly reveals ethics conflicts from the financing, investment and income distribution aspects. The chapter also analyzes the causes of conflict from economics, ethics, sociology and finance.Chapter six, Ethical Conflicts in Corporate Financial Activities:Empirical Study. The chapter reveals the reality of ethical conflicts in corporate financial activities and analyzes the relationship between ethical conflicts and ethical climate by empirical methods. The conclusion is that self-oriented atmosphere of financial ethics has a positively correlation with corporate financial ethics conflict, while the rule-oriented atmosphere of financial ethics and care-oriented atmosphere of financial ethics have a negative correlation with ethical conflict. Therefore, it is very important for the development of companies to birth rule-oriented atmosphere of financial ethics and care-oriented atmosphere of financial ethics.Chapter seven, Regulation of Corporate Finance Ethics:Approach. The chapter provides feasible paths and measures for regulation of corporate finance ethics from the horizontal dimension and vertical dimension. The horizontal dimension includes ethics institutionalization and institutions ethicalization.While the vertical dimension consists of internal regulation and outside regulation.The innovations of the thesis:1. Theory research on corporate financial ethics. The thesis studies connotations, classification, elements, structure and other aspects of corporate financial ethics. The results of these studies provide theoretical support for further research.2. The thesis summarizes the performance of ethical conflict and analyzes its causes from different angles. This multi-angle analysis will help us understanding the ethical conflict of corporate finance.3. Research on regulation of corporate finance ethics. The thesis not only studies the theory of regulation of corporate financial ethics, but also provides feasible paths and measures for regulation of corporate finance ethics from the horizontal dimension and vertical dimension, which makes feasible path more systematic and logical.更多还原