【作者】 沈辉；

【导师】 伍中信；

【作者基本信息】 湖南大学 ， 会计学， 2007， 博士

【摘要】 当前会计信息质量状况催生了对以往会计理论研究重实证轻规范、重正式约束轻非正式约束倾向的反思,会计伦理视角由此成为学界研究的一个适当切入点。本文摈弃“将既成的伦理学套用到会计上”的会计伦理研究模式,尝试“运用伦理理论与方法研究会计伦理”,寻求具有伦理理论指导的、系统的研究框架。本文主要有两个突破方向:一是重视对伦理理论与方法及其在会计伦理研究中的运用的研究,致力于伦理与会计的内在关联,力求逻辑严谨的推导过程和具有逻辑必然性的研究结论,避免“硬性规定”之缺陷;二是深入到会计领域具体、独特的伦理问题,避免拘泥于会计和伦理的基础理论领域的表面对接。会计道德实践中,会计伦理问题集中体现为会计信息失真,本文始终以会计信息失真为宏观的、基本的问题导向。本文认为,会计伦理并非是“一般伦理学”在会计领域的具体应用,而是一种会计和伦理内在融合的全新理论体系、一种全新的伦理范式。研究的基本思路是:会计伦理是会计行为者的伦理;会计行为者包括职业个人和企业,会计行为也包括职业个人行为和企业行为两个维度,从而会计伦理也包括会计职业伦理和会计商务伦理两个维度;会计伦理是一种包含会计职业伦理和会计商务伦理及这两者的冲突和融合的二维理论体系;会计信息失真是会计职业个人行为和企业行为均违背了伦理道德的共同结果,会计职业伦理和会计商务伦理是抵御会计信息失真的两道直接防线,只有当这两道防线均有效地构筑,并和谐共存、互相支持,会计信息失真才能得到遏制。论文的基本内容框架是先分维度对会计职业伦理和会计商务伦理进行独立研究,然后再综合研究会计职业伦理和会计商务伦理的融合和冲突。主要的研究内容包括以下几个方面:(1)系统梳理元伦理、伦理方法和伦理理论流派这三种会计伦理研究的伦理理论工具,探索它们在会计伦理研究中如何合理运用。在此基础上,论证基于职业伦理和商务伦理的二维会计伦理理论体系研究的逻辑根据、基本研究框架及相应研究内容。(2)从伦理方法视角差别的角度界定职业伦理和经济伦理的内涵区别,认为两者的内涵区别不在于适用领域,而在于内在的逻辑特质,即对职业多重内涵的价值优先性的认肯不同。这种全新的阐释奠定了基本的分析框架,在此基础上得出了会计职业伦理的独特内涵,并分析了其表达长处、局限性及现实功用。然后,我们运用元伦理的推导逻辑得出会计职业伦理的最高伦理规则(如实反映)和理想道德原则(客观)。(3)以经济伦理的内涵特质和企业道德地位的特殊性为逻辑源头来厘清商务伦理的内涵,以商务伦理的内涵为基础推导出会计商务伦理的概念,并具体阐释会计商务伦理与会计职业伦理的重要区别。结合企业的伦理特性阐述适合于会计商务伦理的伦理方法视角,并研究会计商务伦理表达的长处、局限性及现实功用。在研究商务伦理的伦理规则(互利)和道德原则(诚信)的基础上,从企业财务会计是“互利”所内在要求的信息机制、是了解企业真实财务画面的帮助者的角度,推导出会计商务伦理的基本伦理规则(有用)和基本道德原则(诚实)。(4)对于会计职业伦理和会计商务伦理的综合研究,构建了一个会计职业伦理和会计商务伦理二维融合的会计道德规范体系,同时深入研究了会计师的角色冲突与道德行为选择问题。(5)本文将造成我国会计信息失真较为严重的伦理原因归结为三个方面:其一是道德结构失衡;其二是社会正义缺失从而德行无用;其三是伦理道德缺乏包容性,忽视道德义务的层次性。论文分别从这三个方面阐释了我国会计信息失真的伦理成因并设想了能有助于解决问题的出路。更多还原

【Abstract】 At present the quality of Accounting information bring the reflection of the tendency that attach importance to positive research and formal institution, but look down on normative research and informal institution, therefore Accounting ethics becomes the appropriate angle of accounting academic research.In the whole, Accounting ethics research should change the mode that apply mechanically accomplished ethics to accounting into the mode that use ethical theories and method to study Accounting ethics, and work hard to seek systematic research framework that have the instruction of ethical theories.Concretely Accounting ethics research should seek breakthrough in two ways. Firstly we should try hard for precise deduction process and research conclusion with logical inevitability so as to avoid the blemish of the inflexible rule by strengthening the research toward the ethical theories and method and using ethical theories tools reasonably and concentrating on the inside connection between ethics and accounting. Secondly we should go deep into the concrete and special ethical problems of accounting realm so as to avoid the localization of surface connection of foundation theories realm. In the moral practice of accounting, accounting information distortion is a general ethical problem of accounting, therefore, the research of accounting ethics should be oriented by accounting information distortionAccounting ethics is not the application of the general ethics in accounting realm but a whole new theories system or a whole new ethics mode. Accounting ethics is the ethics of accounting doers. Accounting doers includes professional individuals and enterprises, and accounting behaviors include professional individual behaviors and enterprise behaviors. Therefore, accounting ethics is a two dimensional theories system which includes accounting professional ethics and accounting business ethics and the conflict and fusion of these two dimensions. Accounting information distortion is the result of both the individual and the enterprise’s violation of ethical rules. These two dimensions are two direct lines of defense against accounting information distortion. Accounting information distortion can be kept within limits only under the condition that these two lines are built effectively and they support each other and co-exist harmoniously.In this thesis we study the distinctive connotations and features of accounting professional ethics and accounting business ethics, the ethical perspective that should be adopted, the ethical theories that they found on, their strongpoint and limitation, their realistic functions, and their ethical rules and moral principles. At last we explore the conflict and fusion between these two kinds of ethics.Our research systematically reviews three kinds of ethics theories tools which include meta-ethics, ethical methods and ethical theories groups. And we explore the application of these three kinds of ethics theories tools in the research of accounting ethics. Based on this we demonstrate the logical warranty, basic research framework and corresponding research content of the two dimensional accounting ethics theories system.We differentiate the connotation of professional ethics and economic ethics from the point of ethical methods. We hold that their difference does not lies in the fields that they are applied to, but lies in their inner logical feature that is they have disagreement on the value priority of multiple professional connotation. This whole new interpretation establishes the basic framework of our analysis. Based on this we grasp the particular connotation of professional ethics of accounting, and analyze its strongpoint and limitation of expression and realistic functions. In the end, we prove the highest ethical rules (which are realistic) and the ideal moral principles (which are objective) by using meta-ethics.We use the internal features of economic ethics and the particular status of enterprise morality to explain the connotation of business ethics. Based on this we deduce the concept of business ethics in financial accounting, and demonstrate the essential difference between business ethics and professional ethics in financial accounting. We incorporate the characteristics of enterprise ethics in expounding the ethical methods and views which are suitable for business ethics in financial accounting. We also study the strongpoint, limitation and realistic functions of business ethics in financial accounting. Based on studying the ethical rules of business ethics (that is mutual benefit) and the moral principle (that is honesty and keep faith), and from the angle of view that enterprise financial accounting is the internally required information for mutual benefit and is a helper to understand the true financial condition of an enterprise, we conclude that the basic ethical rule of business ethics in financial accounting is usefulness and the basic moral principle is honesty.As to the integrative research of accounting professional ethics and accounting business ethics, we try to set up a accounting moral norm system which is two dimensions synthesized of accounting professional ethics and accounting business ethics. At the same time, we study the problem of the accountant’s role conflict and the moral behavior choice.We think that the most urgent ethical reasons for accounting information distortion in China are the following three ones: the first is the unbalance of moral structure; the second is that the default of social justice leads to the futility of virtues; the third is that ethic and morality are not comprehensive, neglecting the levels of moral obligations. We interpret the ethical reasons for accounting information distortion in China from these three aspects and conceive tentatively the ways to solve this problem.更多还原