资本市场会计道德规范建设与实施机制研究
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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。
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 system
of 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.
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。
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 system
of 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.
引文
[1] 劳秦汉．会计道德的理性思考．会计研究，2003(4)：49～54
[2] 杨雄胜．会计诚信问题的理性思考．会计研究，2002(3)：6～12
[3] Bentham J. An Introduction to the Principles of Morals and Legislation. New York: Free Press, 1982
[4] 李心合．会计制度的信誉基础．会计研究，2002(4)：17～23
[5] Patricia C Douglas, Bill N Schwartz. Values as the Foundation for Moral Judgment. Research on Accounting Ethics, 1999(5): 3～19
[6] Bedford N M. Behavioral Science and AccountingResearch. Harvard Business Review, 1962(7): 93～99
[7] 王小龙，王小荣．企业会计行为中的道德风险．河北经贸大学学报，2000(5)：46～53
[8] 黄世忠，杜兴强，张胜芳．市场政府与会计监管．会计研究，2002(12)：3～11
[9] 姜桂莉，邱桂杰．论我国会计职业道德建设与规范．沈阳农业大学学报，2000(12)：257～260
[10] 刘智峰．道德中国．第二版．北京：中国社会科学出版社，2001
[11] 冯洪全，曾大宏，吴树畅．试论会计信息在资本市场中的价值．会计研究，1999(3)：16～17
[12] 张昌仁．企业与资本市场的会计研究．第一版．大连：东北财经大学出版社，2000
[13] 袁建国．加强会计道德规范建设防范资本市场会计道德风险．财会通讯，2002(5)：18～19
[14] Gary A Porter, Curtis L Norton. The Impact on Decision Makers. Financial Accounting, 1998(9): 21～22
[15] 李勇．大力推进行业职业道德建设．会计研究，2003(1)：11～13
[16] 郭松林．会计职业道德思想与求实精神．中国注册会计师，2000(10)：50～51
[17] O R Scott. The Basic of Accounting Principles. The Accounting Review, 1941(12): 25～28
[18] Suzy Wetlaufer. To Tell the Truth. Harvard Business Review, 2001(6): 5～12
[19] 新井清光．Accounting in Japan．IRBA Series，1994(25)：10
[20] Carl S Warren, James M Reeve. Corporate Financial Accounting. Ohio: South-Western College Press, 1997
[21] 王开田．会计行为论．第一版．上海：上海财经大学出版社，1998
[22] Tim V Eaton and Don E Giacomino. Personal Values of Business Student: Differences by Gender and Discipline. Research on Accounting Ethics, 2000(2): 83～102
[23] 国家会计学院《会计诚信教育》课题组．会计诚信及会计诚信教育．财会通讯，2002(4)：3～5
[24] 国家会计学院《会计诚信教育》课题组．关于会计诚信品质的构想．财务与会计导刊，2002(9)：35～38
[25] 朱敏波．构建会计职业道德准则的设想．财会月刊，2001(16)：17～18
[26] 王开田．会计道德规范论．四川会计，1997(10)：13～16
[27] Donald P Robin, Gus Gordon and Eric R Reidenbach. The Evolving Character of an Ethical Measure Used by Accountants. Research on Accounting Ethics, 2000(7): 45～63
[28] 叶陈刚．会计道德研究．第一版．大连：东北财经大学出版社，2002
[29] 罗建文，刘谷金．初论会计道德的构建．财会月刊，1999(11)：23～24
[30] 刘中林．谈会计行为规范．会计研究，2000(5)：50～52
[31] 韩传模主持．会计人员职业道德与自律机制研究．第一版．北京：中国财政经济出版社，2002
[32] 唐优．自发与强制：会计职业道德的特征．重庆邮电学院学报，2003(6)：73～74
[33] Stephen Spector. Ethical Issues for Professional Accountants. Accounting Education and Competencies Framework in the New Century International Forum, 2001(10): 18～19
[34] Cynthia G Jeffrey, Susan P Ravenscroft. Rule Observance Attitudes and Ethical Development of Accounting and Non-accounting Business Student. Research on Accounting Ethics, 2000(6): 1～18
[35] 熊筱燕．小议会计职业道德教育课程的教学方法．财务与会计，2003(2)：53～54
[36] 王立彦，崔谨，徐惠玲．会计师职业道德与责任．第一版．北京：北京大学出版社，2001
[37] 项怀诚．会计职业道德．第一版．北京：人民出版社，2003
[38] 佘晓燕．论会计职业道德规范的进一步完善．经济问题探索，2001(7)：103～105
[39] 杨治国．关于注册会计师职业道德规范指导意见的几点认识．中国注册会计师，2002(8)：4～7
[40] 洪玫，姜昕．注册会计师职业道德规范建设浅探．财会通讯，2002(12)：40～41
[41] Steidlemeier Paul. The Moral Legitimacy of Intellectual Property Claims: American Business and Developing Country Perspectives. Journal of Business Ethics, 1993(2): 57～64
[42] Douglas S Beets. The Vanishing AICPA Code: Past, Present, and Future Significance. Research on Accounting Ethics, 1999(7): 289～325
[43] Judith A Kamnikar, Edward G Kanmikar. An Analysis of the Codes of Professional Conduct within the Accounting Profession. Journal of Accountancy, 2000(1): 13～24
[44] 于增彪．略论我国会计职业道德．会计研究，1996(10)：9～14
[45] John Gruner. Setting Ethics Standards for Professional Accountants. Harvard Business Review, 2002(6): 25～32
[46] Charles J. Test Your Knowledge of Professional Ethics. Journal of Accountancy, 2001(7): 83～84
[47] 陈汉文．论注册会计师职业道德准则性质与框架．会计之友，2003(1)：4～6
[48] 王开田．论会计规范实施机制．会计之友，2001(11)：4～6
[49] Peter Taylor, Stuart Turley. The Regulation of Accounting. New York: Free Press, 1986
[50] 高尚全．监管模式的变革．中国注册会计师，2003(1)：19～20
[51] 汤谷良，安娜·里奇．借鉴美国经验建立中国会计职业道德体系．会计研究，1996(3)：37～41
[52] 张志毅．会计职业道德约束方法：从业资格证书年检．财会月刊，2000(14)：58～59
[53] 林钧跃．失信惩罚机制的设计和维护．经济社会体制比较，2002(3)：1～6
[54] Harvey L Pitt. Regulation of the Accounting Profession. Journal of Accountancy, 2002(1): 23～41
[2] 杨雄胜．会计诚信问题的理性思考．会计研究，2002(3)：6～12
[3] Bentham J. An Introduction to the Principles of Morals and Legislation. New York: Free Press, 1982
[4] 李心合．会计制度的信誉基础．会计研究，2002(4)：17～23
[5] Patricia C Douglas, Bill N Schwartz. Values as the Foundation for Moral Judgment. Research on Accounting Ethics, 1999(5): 3～19
[6] Bedford N M. Behavioral Science and AccountingResearch. Harvard Business Review, 1962(7): 93～99
[7] 王小龙，王小荣．企业会计行为中的道德风险．河北经贸大学学报，2000(5)：46～53
[8] 黄世忠，杜兴强，张胜芳．市场政府与会计监管．会计研究，2002(12)：3～11
[9] 姜桂莉，邱桂杰．论我国会计职业道德建设与规范．沈阳农业大学学报，2000(12)：257～260
[10] 刘智峰．道德中国．第二版．北京：中国社会科学出版社，2001
[11] 冯洪全，曾大宏，吴树畅．试论会计信息在资本市场中的价值．会计研究，1999(3)：16～17
[12] 张昌仁．企业与资本市场的会计研究．第一版．大连：东北财经大学出版社，2000
[13] 袁建国．加强会计道德规范建设防范资本市场会计道德风险．财会通讯，2002(5)：18～19
[14] Gary A Porter, Curtis L Norton. The Impact on Decision Makers. Financial Accounting, 1998(9): 21～22
[15] 李勇．大力推进行业职业道德建设．会计研究，2003(1)：11～13
[16] 郭松林．会计职业道德思想与求实精神．中国注册会计师，2000(10)：50～51
[17] O R Scott. The Basic of Accounting Principles. The Accounting Review, 1941(12): 25～28
[18] Suzy Wetlaufer. To Tell the Truth. Harvard Business Review, 2001(6): 5～12
[19] 新井清光．Accounting in Japan．IRBA Series，1994(25)：10
[20] Carl S Warren, James M Reeve. Corporate Financial Accounting. Ohio: South-Western College Press, 1997
[21] 王开田．会计行为论．第一版．上海：上海财经大学出版社，1998
[22] Tim V Eaton and Don E Giacomino. Personal Values of Business Student: Differences by Gender and Discipline. Research on Accounting Ethics, 2000(2): 83～102
[23] 国家会计学院《会计诚信教育》课题组．会计诚信及会计诚信教育．财会通讯，2002(4)：3～5
[24] 国家会计学院《会计诚信教育》课题组．关于会计诚信品质的构想．财务与会计导刊，2002(9)：35～38
[25] 朱敏波．构建会计职业道德准则的设想．财会月刊，2001(16)：17～18
[26] 王开田．会计道德规范论．四川会计，1997(10)：13～16
[27] Donald P Robin, Gus Gordon and Eric R Reidenbach. The Evolving Character of an Ethical Measure Used by Accountants. Research on Accounting Ethics, 2000(7): 45～63
[28] 叶陈刚．会计道德研究．第一版．大连：东北财经大学出版社，2002
[29] 罗建文，刘谷金．初论会计道德的构建．财会月刊，1999(11)：23～24
[30] 刘中林．谈会计行为规范．会计研究，2000(5)：50～52
[31] 韩传模主持．会计人员职业道德与自律机制研究．第一版．北京：中国财政经济出版社，2002
[32] 唐优．自发与强制：会计职业道德的特征．重庆邮电学院学报，2003(6)：73～74
[33] Stephen Spector. Ethical Issues for Professional Accountants. Accounting Education and Competencies Framework in the New Century International Forum, 2001(10): 18～19
[34] Cynthia G Jeffrey, Susan P Ravenscroft. Rule Observance Attitudes and Ethical Development of Accounting and Non-accounting Business Student. Research on Accounting Ethics, 2000(6): 1～18
[35] 熊筱燕．小议会计职业道德教育课程的教学方法．财务与会计，2003(2)：53～54
[36] 王立彦，崔谨，徐惠玲．会计师职业道德与责任．第一版．北京：北京大学出版社，2001
[37] 项怀诚．会计职业道德．第一版．北京：人民出版社，2003
[38] 佘晓燕．论会计职业道德规范的进一步完善．经济问题探索，2001(7)：103～105
[39] 杨治国．关于注册会计师职业道德规范指导意见的几点认识．中国注册会计师，2002(8)：4～7
[40] 洪玫，姜昕．注册会计师职业道德规范建设浅探．财会通讯，2002(12)：40～41
[41] Steidlemeier Paul. The Moral Legitimacy of Intellectual Property Claims: American Business and Developing Country Perspectives. Journal of Business Ethics, 1993(2): 57～64
[42] Douglas S Beets. The Vanishing AICPA Code: Past, Present, and Future Significance. Research on Accounting Ethics, 1999(7): 289～325
[43] Judith A Kamnikar, Edward G Kanmikar. An Analysis of the Codes of Professional Conduct within the Accounting Profession. Journal of Accountancy, 2000(1): 13～24
[44] 于增彪．略论我国会计职业道德．会计研究，1996(10)：9～14
[45] John Gruner. Setting Ethics Standards for Professional Accountants. Harvard Business Review, 2002(6): 25～32
[46] Charles J. Test Your Knowledge of Professional Ethics. Journal of Accountancy, 2001(7): 83～84
[47] 陈汉文．论注册会计师职业道德准则性质与框架．会计之友，2003(1)：4～6
[48] 王开田．论会计规范实施机制．会计之友，2001(11)：4～6
[49] Peter Taylor, Stuart Turley. The Regulation of Accounting. New York: Free Press, 1986
[50] 高尚全．监管模式的变革．中国注册会计师，2003(1)：19～20
[51] 汤谷良，安娜·里奇．借鉴美国经验建立中国会计职业道德体系．会计研究，1996(3)：37～41
[52] 张志毅．会计职业道德约束方法：从业资格证书年检．财会月刊，2000(14)：58～59
[53] 林钧跃．失信惩罚机制的设计和维护．经济社会体制比较，2002(3)：1～6
[54] Harvey L Pitt. Regulation of the Accounting Profession. Journal of Accountancy, 2002(1): 23～41