资本市场会计道德规范建设与实施机制研究

【作者】 唐优；

【导师】 伍中信；

【作者基本信息】 湖南大学 ， 会计学， 2003， 硕士

【摘要】 会计行业作为市场经济活动中的一个重要领域，其职业道德水平不仅决定着行业的生命力，亦影响到市场经济的运行基础。近年来资本市场上暴露出一系列会计舞弊欺诈案件以及与之相连的审计失败案例，折射出会计行业职业道德建设的薄弱。它直接影响会计师在资本市场的地位，也动摇了我国市场经济的信用基础。朱镕基同志在视察国家会计学院时强调：“诚信为本，操守为重，坚持准则，不做假账”，为会计行业的职业道德建设提出了更高的要求。会计行业要为自身的生存而努力，重视会计道德规范建设，完善会计人员的道德操守，重塑行业公信力。因此，本文的研究，不仅是会计业，也是全党和全社会高度关注的一个重大课题。 全文共分六章，在绪论之后，首先从理论和现实的角度论述本文的重大意义，在理论上我们以人性学、经济伦理学、制度经济学和委托代理理论为基础，着重探讨会计道德规范建设的必要性；在现实上通过分析我国资本市场会计道德的现状，强调了会计道德规范建设的紧迫性。其次，通过研究会计道德品质为提出实践措施做进一步的理论铺垫。我们对会计道德品质进行了新的诠释，将其视为会计道德要素的总称，是会计职业道德精神和人伦道德思想的综合反映。研究会计道德品质的构成可以为会计道德规范建设提供理论指导，会计道德品质的培育则为会计道德规范实施机制提供内在保证。最后，我们提出两方面的实践措施：(1)在现有规范体系的基础上，借鉴国外的先进经验，进一步完善我国资本市场会计道德规范体系；(2)构建一个包括监督机制、评价机制、奖惩机制在内的实施机制，保证会计道德规范得以执行，进而有效防范资本市场会计道德风险。更多还原

【Abstract】 As a main domain of the activities of market economy, the level of professional ethics in accounting not only decides the future of it, but also influences the basis of market economy operation. In recent years, however, a series of accounting fraud incidents and related auditing failure cases were exposed in our capital market, which reflect the weakness of the accounting ethics construction. It directly affects the status of CPA in the capital market, and also impairs the credit base of market economy in our country. Former premier minister ZhuRongji stressed the principle of "Keep good faith and integrity, Abide by the code of professional ethics, Adhere to accounting standards and to never falsify an account" when inspecting NAI (National Accounting Institute) and advanced higher requirement for the professional ethics construction of Accounting. The profession of accounting must strive for its survival, put emphasis on the ethics construction of accounting, improve the morality level of accountants and resume the trust of the public. Thus, the research on the construction of code of accounting ethics in capital market is worth the great attention of the whole communist party and society as well as the profession of accounting.There are six chapters in this paper. Firstly, the paper analyzes great significance of the construction of accounting ethics standards. It proves the necessity of the construction of accounting ethics standards from the aspects of the theory of human nature, Economical ethics, Institutional economics and Principal-agent theory. The exigency of the construction of code of the professional ethics is explained by analyzing the actuality of accounting ethics in our capital market. Then, the paper analyzes the character of accounting ethics so as to make it as the base of the practical remedies. We give a new definition of the character of accounting ethics and regard it as the composite of accounting ethics factors, the integrated reflection of professional ethics spirit of accounting and the thoughts of human’s morality. The research on constitutes of the character of accounting ethics can provide the construction of code of the professional ethics with the theory guide, and the cultivation of accounting ethics character can provide the inner guarantee of the implementation system of the code of the professional ethics. Finally, we put forward two ways. One is to perfect the systemof accounting ethics standards on the basis of certain inspiration, which is drawn by the comparison research on the codes of accounting ethics in other countries. The other is to construct the implementation system of the code of accounting ethics.更多还原