基于职业伦理和商务伦理的二维会计伦理理论体系
|
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。
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 distortion
Accounting 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.
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。
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 distortion
Accounting 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.
引文
[1]Sivakumar Velayutham.The accounting profession's code of ethics:is it a code of ethics or a code of quality assurance?.Critical Perspectives on Accounting,2003,14(4):483-503
[2]马克思·韦伯.新教伦理与资本主义精神.黄晓京等译.1.成都:四川人民出版社,1986,140
[3]阿马蒂亚·森.以自由看待发展.任赜,于真等译.1.北京:中国人民大学出版社,2002,262
[4]张文贤,施月华,施真真.伦理:最基本的会计原则.财会月刊,2002,(4):9-10
[5]Norman B.Macintosh.A comment on "Recovering Accounting".Critical Perspectives on Accounting,2004,15(4-5):529-541
[6]Malcolm Smith,Sliholdings.A case study in accounting ethics,Journal of Accounting Education,1995,13(1):99-110
[7]Eleanor G.Henry,James P.Jennings.Central power and light company:a management ethics case.Journal of Accounting Education,1997,15(3):411-423
[8]Paul F.Williams.Loosening the Bonds:A Comment on"Insider Trading,Market Efficiency,Business Ethics and External Regulation",Critical Perspectives on Accounting,2000,11(1):111-121
[9]Michael G.Keenan.Insider Trading,Market Efficiency,Business Ethics and External Regulation,Critical Perspectives on Accounting,2000,11(1):71-96
[10]Frances L.Ayres,Dipankar Ghosh.Research in ethics and economic behavior in accounting,Journal of Accounting and Public Policy,1999,18(4-5):335-338
[11]Jeffrey R.Cohen,Laurie W.Sharp,David J..A methodological note on cross-cultural accounting ethics research,The International Journal of Accounting,1996,31(1):55-66
[12]Charles J.Coate.Discussion of"economic analysis of accountants' ethical standards:the case of audit opinion shopping".Journal of Accounting and Public Policy,1999,18(4-5):365-373
[13]Dean Neu,R.Taeden.Remembering the past:ethics and the canadian chartered accounting profession,1911-1925.Critical Perspectives on Accounting,2000,11(2):193-212
[14]Alistair M.Preston,David J.Cooper,D.Paul Scarbrough,etal.Changes in the code of ethics of the U.S.accounting profession,1917 and 1988:the continual quest for legitimation.Accounting,Organizations and Society,1995,20(6):507-546
[15]Linda Lewis,Jeffrey Unerman.Ethical relativism:a reason for differences in corporate social reporting?.Critical Perspectives on Accounting,1999,10(4):521-547
[16]Sara Ann Reiter.Storytelling and ethics in financial economics,Critical Perspectives on Accounting,1997,8(6):605-632
[17]Roger L.Burritt,Glen Lehman.The body shop wind farm-an analysis of accountability and ethics.British Accounting Review,1995,27(3):167-186
[18]Teri Shearer.Ethics and accountability:from the for-itself to the for-the-other.Accounting,Organizations and Society,2002,27(6):541-573
[19]Paul F.Williams.Accounting and the Moral Order:Justice,Accounting,and Legitimate Moral Authority.Accounting and the Public Interest,2002,2:435-496
[20]Amin Marwaim.Ethics and Positive Theory.http://www.google.com,2002-12-05
[21]Paul F.Williams.You reap what you sow:the ethical discourse of professional accounting.Critical Perspectives on Accounting,2004,15(6-7):995-1001
[22]Marchant,Rochess.Ethical judgement in accounting:an examination on the ethics of managed eamings.http://finance.sina.com,2002-12-05
[23]Edward J.Kane.Continuing dangers of disinformation in corporate accounting reports.Review of Financial Economics,2004,13(1-2):149-164
[24]Gall Eynon,Nancy Thorley Hill,Kevin T.Stevens,etal.An international comparison of ethical reasoning abilities:accounting students from Ireland and the United States.Journal of Accounting Education,1996,14(4):477-492
[25]Sara Ann Reiter.The kohlberg-gilligan controversy:lessons for accounting ethics education.Critical Perspectives on Accounting,1996,7(1):33-54
[26]Ken McPhail.The threat of ethical accountants:an application of foucault's concept of ethics to accounting education and some thoughts on ethically educating for the other.Critical Perspectives on Accounting,1999,10(6):833-866
[27]Linda Thorne.Refocusing ethics education in accounting:an examination of accounting students'tendency to use their cognitive moral capability.Journal of Accounting Education,2001,19(2):103-117
[28]Ken McPhail.Relocating accounting and business ethics:reflections on a business ethics retreat in Scotland's National Park.British Accounting Review,2003,35(4):349-366
[29]International Federation of Accountants.Code of Ethics for Professional Accountants(revised June 2005).www.ifac.org/Guidance/
[30]The American Institute of Certified Public Accountants.Code of Professional Conduct.www.aicpa.org/Professional+Resources/rofessional+Ethics+ode+of+rofessional+Conduct/professional+Ethics/
[31]Institute of Management Accountants.Statement of Ethical Professional Practice.www.imanet.org/sitemap.asp.
[32]Financial Executives International.Code of Ethics.www.fei.org/eweb/Dynamicpage.aspx?webcode=abt_ethics.
[33]The Institute of Internal Auditors.Code of Ethics.www.theiia.org/guidance/standards-and-practices/professional-practices-framework/code-of-ethics/?search=ethical.
[34]The Institute of Chartered Accountants in England and Wales.Guide to Professional Ethics.www.icaew.com/index.cfm?route=125788.
[35]杰克·莫瑞斯.会计伦理.桂江生译.1.上海:上海财经大学出版社,2003,序言2,正文1
[36]白茹,任建军.会计制度的道德基础.内蒙古财经学院学报,2003,1(4):30-31
[37]尹玉,崔波,孙长江.会计伦理道德--会计人员管理体制的上层建筑.经济研究参考,2005,(22):44-47
[38]林钟高,韩力军.论会计准则的伦理基础.财经研究,2005,(9):92-101
[39]林浩.会计学的伦理问题.云南财贸学院学报,1996,(5):46-49
[40]张娟,麻舜斌.会计与伦理的关系.兰州商学院学报,2004,20(5):87-90
[41]张娟,金丹.会计的伦理特性探析.财会月刊,2005,(9):18-19
[42]劳秦汉,劳川琦.会计道德判断及其确证的元伦理学学理分析.会计之友,2006,(2):10-12
[43]伍中信,沈辉.会计职业伦理研究的方法论特征及突破方向.财务与会计导刊.2007,(4):29-30
[44]王开田.会计道德规范论.四川会计,1997,(10):13-16
[45]王开田.论会计伦理规范的基本范畴及特征.财会月刊,2002,(10):7-8
[46]毛伯林.关于加速会计道德建设的几点认识.会计之友,2000,(8):38-41
[47]卢丽娟.会计伦理学的研究对象初探.财会通讯,2003,3(275):11-13
[48]劳秦汉.会计道德初探.广西会计,2002,(4):4-6
[49]劳秦汉.会计道德的理性思考,会计研究,2003,(4):49-54
[50]劳秦汉.中西伦理文化比较对我国会计道德建设的启示.四川会计,2003,(10):17-19
[51]劳秦汉.会计道德评价及其机制刍探.财会通讯,2005,(5):90-92
[52]张德坤.关于假账现象的会计伦理学思考.四川会计,1997,(7):17-18
[53]李志斌.会计行为的伦理约束.当代财经,2006,(1):120-123
[54]李心合.会计制度的信誉基础.会计研究,2002,(4):17-24
[55]王合喜,董红星.会计职业道德问题研究.财会月刊,2004,A2:20-21
[56]会计基础工作规范.财政部1996年6月17日发布
[57]孟凡利.会计职业道德.1.大连:东北财经大学出版社,2003,54-103
[58]项怀诚.会计职业道德.1.北京:人民出版社,2003,53,43-102
[59]叶陈刚.会计道德研究.1.大连:东北财经大学出版社,2002,114-126
[60]韩传模,郝景昭.会计职业道德的失范与重塑.会计研究,2002,(5):29-33
[61]中国注册会计师职业道德基本准则.中国注册会计师协会1996年颁布.
[62]杨雄胜.会计诚信问题的理性思考.会计研究,2002,(3):6-13
[63]陈煦江.会计道德的经济学分析.山东经济,2004,(6):146-148
[64]季泽,国贇.市场经济机制与会计道德的二律背反:市场经济机制的悖论.商业研究,2004,(13):98-100
[65]彭兰香.会计信息失真的会计伦理学分析,浙江财税与会计,2003,(3):16-17
[66]马彦玲,李四平,李艳芳等.会计道德环境与会计人员的行为.经济论坛,2003,(17):77-78
[67]李银平,李焕英.会计不道德行为的伦理学透视.经济论坛,2004,(14):128-129
[68]陈烨,刘海.从道德风险角度看会计原则和规则导向之争.商业时代·理论,2005,(15):74-76
[69]邹力,佟岩.“企业伦理与会计职业道德”专题研讨会综述.会计研究,2005,(7):90-93
[70]汤姆.L.彼彻姆.哲学的伦理学.雷克勤,郭夏娟,李玉芬等译.1.北京:中国社会科学出版社,1990,42
[71]魏英敏,王泽应.新伦理学教程.2.北京:北京大学出版社,2004,1-2,99,84
[72]刘可风.伦理学原理.1.北京:中国财政经济出版社,2003,15-22,6,375,372,370,176,166
[73]王海明.新伦理学.1.北京:商务印书馆出版社,2002,9,27-99,28,36,51,54-96,39,30,42
[74]张娟.会计伦理学研究.财会月刊,2005,(12):5-7
[75]王玉樑.论价值本质和价值标准.学术研究,2002,(10):18-24
[76]William K Frankena.Ethics.1.Englewood Cliffs New Jersey:Prentice-Hall,INC,1973,62
[77]W.D.Hudson.The Is-Ought Question:A Collection of Papers on the Central Problem in Moral Philosophy.1.New York:ST.Martin's Press,1969,41
[78]休谟.人性论下册.关文远译.1.北京:商务印书馆,1983,509
[79]W.D.Hudson.Modern Moral Philosophy.1.London:The Macmillan Press Ltd.,1983,203
[80]Lawrence C.Becker.Encyclopedia of Ethics Volume Ⅱ.1.New York:Garland Publishing,Inc.,1992,1007
[81]高兆明.存在·价值·真理--一种伦理学维度的透视.人文杂志,2001,(1):1-7
[82]高兆明.伦理学理论与方法.1.北京:人民出版社,2005,99,175,169,169-172,99,85-102,
[83]劳秦汉.会计伦理学:涵义、结构与研究方法.山东财政学院学报,2006,(1):26-31
[84]高兆明.方法:表达对存在的一种理解.人文杂志,2001,(6):44-47
[85]盛庆来.功利主义新论--综合效用主义理论及其在公平分配上的应用.顾建光译.1.上海:上海交通大学出版社,1996,291-292
[86]罗尔斯.正义论.何怀宏译.1.北京:中国社会科学出版社,1988,14,15,131,56-57,241
[87]俞可平.社群主义.1.北京:中国社会科学出版社,1998,55
[88]理查德·T·德·乔治.经济伦理学.李布译.1.北京:北京大学出版社,2002,499-504,542-549,220,10-11,54
[89]高兆明.“应用伦理”辨.道德与文明,2001,(6):13-14
[90]叶陈刚.商业伦理与会计职业道德.1.大连:东北财经大学出版社,2004,49,231-237
[91]Tom L.Beauchamp.Philosophical Ethics.1.New York:McGraw-HillBook Company,1982,15
[92]罗国杰.伦理学教程.1.北京:中国人民大学出版社,1985,8
[93]中国伦理学百科全书·伦理学原理卷.长春:吉林人民出版社,1993,36
[94]辞海.上海:上海辞书出版社,1980,114
[95]唐凯麟.伦理学.1.北京:高等教育出版社,2001,3,5
[96]高兆明.道德探幽.伦理学研究,2002,(2):95-104
[97]黑格尔.法哲学原理.范杨,张企泰译.北京:商务印书馆,1961,36,42-43
[98]Peter Pratley.The Essence of Business.1.Englewood Cliffs New Jersey:Prentice-Hall,INC,1995,547
[99]王荣发.现代职业伦理学.1.上海:华东理工大学出版社,1998,15-16,200-217
[100]Leonard J.Brooks.Business and Professional Ethics for Accountants.1.Ohio,N J:South-Western College Publishing,2000,324
[101]康德.实践理性批判.关文远译.3.北京:商务印书馆,1999,95
[102]Kohlberg,L.State and sequence:The cognitive developmental approach to socialization.In Gosline,D.A.Handbook of Socialization Theory and Research.Chicago:RandMcNally,1969,187-202
[103]陈国辉.会计理论体系研究.1.大连:东北财经大学出版社,1997,52-66
[104]陈毓圭.在市场经济的大潮中找准会计的定位.会计之友,2001,(3):1
[105]罗福凯.也谈会计定位问题.会计之友,2002,(1):10
[106]葛家澍,刘峰.会计理论--关于财务会计概念结构的研究.1.北京:中国财政经济出版社,2003,82
[107]葛家澍.财务会计的本质、特点及其边界.会计研究,2003,(3):3-8
[108]罗纳德·杜斯卡,布伦达·杜斯卡.会计伦理学.范宁,李朝霞译.1.北京:北京大学出版社,2005,21,59
[109]吴建业.对会计目标的反思.财会通讯(综合),2004,(9):13-17
[110]李建发,李守铎.论会计目标的定位:对“决策有用”目标的批判.会计之友,2006,(1):14-15
[111]Financial Accounting Standards Board.Preliminary Views-Conceptual Framework for Financial Reporting:Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information.www.fasb.org/draft/pv_conceptual_framework.pdf,2006-07-06
[112]葛家澍,张金若.FASB与IASB联合趋同框架(初步意见)的评介.会计研究,2007,(2):3-10
[113]Financial Accounting Standards Board.Qualitative Characteristics of Accounting Information.www.fasb.org/st/#cons
[114]吴联生.会计域秩序与会计信息规则性失真.经济研究,2002,(4):55-63
[115]谢德仁.会计信息的真实性与会计规则制定权合约安排.经济研究,2000,(5):47-54
[116]DeGeorge,R.T.Business Ethics.3.New York:Macmillan,1990,117
[117]Velasquez,M.G.Business Ethics:Concepts and Cases.4.Englewood Cliffs,NJ:Prentice Hall,1998,287
[118]百度百科.浏览词条.经济.http://balke.baidu.com/view/20838.htm
[119]Nash,L.Good Intentions Aside:A Manager's Guide to Resolving Ethical Problems.5.Boston:Harvard Business School Press,1990,117
[120]Hoffman,W.M.,Moore,J.Business Ethics:Readings and Cases in Corporate Morality.2.New York:McGraw-Hill,1990,577
[121]Thomas W.Dunfee.Business Ethics and Extant Social Contracts.Business Ethics Quarterly,1991,1(1):32
[122]Thomas Donaldson and Thomas W.Dunfee.Integrative Social Contracts Theory:A Communitarian Conception of Economic Ethics.Economies and Philosophy,1985,11(1):85-112.
[123]Thomas Donaldson.Corporations & Morality.1.Englewood Cliffs,NJ:Prentice-Hall,Inc.,1982,54
[124]Brooks,L.J.Corporate Ethical Performance:Trends,Forecasts,and Outlooks.Journal of Business Ethics,1989,(8):31-38
[125]John Dewey.The Historical Background of Corporate Legel Personality.Yale Law Journal,1996,12(6):655-678
[126]Christopher D.Stone.Where the Law Ends.1.Prospect Heights,I11.:Waveland Press,1975,3
[127]林恩·夏普·佩因.公司“人格”的演变.见:发展中国经济伦理.上海:上海社会科学院出版社,2003,182-193
[128]The Millennium Poll on Corporate Social Responsibility.executive briefing,1999
[129]Aaron Bernstein.Too Much Corporate Power?.Business Week,2000,(9):149-152
[130]Militon Friedman,M.The Social Responsibility of Business Is to Increase Its Profits.New York Times Magazine,1970-09-13
[131]赵修义.试论经济动机.上海师范大学学报(哲学社会科学版),2002,31(6):22-27.
[132]贝克尔.人类行为的经济分析.王业宇等译.1.上海:上海人民出版社,2002,78
[133]朱有志.经济道德层次论.道德与文明,2002,(4):70-71
[134]David Tweedie.Written Evidence of Sir David Tweedie Chairman.International Accounting Standards Board to the Treasure Committee,www.iasb.org.uk,2002-04-05
[135]李志斌.会计行为的伦理约束.当代财经,2006,(1):120-123
[136]雷又生,耿广猛,王秋红等.会计信息失真的道德分析.会计研究,2004,(4):83-86
[137]朱力.社会学原理.北京:社会科学文献出版社,2003,91-92
[138]周晓虹.现代社会心理学.上海:上海人民出版社,1999,366
[139]郑杭生.社会学概论新修.北京:中国人民大学出版社,1994,57
[140]韦有华.教师的心理素质.长春:东北师范大学出版社,2002,76
[141]梅因.古代法.北京:商务印书馆,1984,96
[142]高兆明,管华.论企业忠诚及其道德限度.浙江社会科学,2002,(2):117-121
[143]万俊人.伦理学新论.1.北京:中国青年出版社,1994,41,32,35,43
[144]高兆明.德行有用:道德建设的社会运作思考.学术月刊,1997,(4):3-8
[145]张晓明.中国市场经济的制度整合与伦理道德建设.哲学研究,2000,(9):15-27
[146]温家宝.让正义成为社会主义制度首要价值.http://www.sina.com.cn 2007-03-17
[2]马克思·韦伯.新教伦理与资本主义精神.黄晓京等译.1.成都:四川人民出版社,1986,140
[3]阿马蒂亚·森.以自由看待发展.任赜,于真等译.1.北京:中国人民大学出版社,2002,262
[4]张文贤,施月华,施真真.伦理:最基本的会计原则.财会月刊,2002,(4):9-10
[5]Norman B.Macintosh.A comment on "Recovering Accounting".Critical Perspectives on Accounting,2004,15(4-5):529-541
[6]Malcolm Smith,Sliholdings.A case study in accounting ethics,Journal of Accounting Education,1995,13(1):99-110
[7]Eleanor G.Henry,James P.Jennings.Central power and light company:a management ethics case.Journal of Accounting Education,1997,15(3):411-423
[8]Paul F.Williams.Loosening the Bonds:A Comment on"Insider Trading,Market Efficiency,Business Ethics and External Regulation",Critical Perspectives on Accounting,2000,11(1):111-121
[9]Michael G.Keenan.Insider Trading,Market Efficiency,Business Ethics and External Regulation,Critical Perspectives on Accounting,2000,11(1):71-96
[10]Frances L.Ayres,Dipankar Ghosh.Research in ethics and economic behavior in accounting,Journal of Accounting and Public Policy,1999,18(4-5):335-338
[11]Jeffrey R.Cohen,Laurie W.Sharp,David J..A methodological note on cross-cultural accounting ethics research,The International Journal of Accounting,1996,31(1):55-66
[12]Charles J.Coate.Discussion of"economic analysis of accountants' ethical standards:the case of audit opinion shopping".Journal of Accounting and Public Policy,1999,18(4-5):365-373
[13]Dean Neu,R.Taeden.Remembering the past:ethics and the canadian chartered accounting profession,1911-1925.Critical Perspectives on Accounting,2000,11(2):193-212
[14]Alistair M.Preston,David J.Cooper,D.Paul Scarbrough,etal.Changes in the code of ethics of the U.S.accounting profession,1917 and 1988:the continual quest for legitimation.Accounting,Organizations and Society,1995,20(6):507-546
[15]Linda Lewis,Jeffrey Unerman.Ethical relativism:a reason for differences in corporate social reporting?.Critical Perspectives on Accounting,1999,10(4):521-547
[16]Sara Ann Reiter.Storytelling and ethics in financial economics,Critical Perspectives on Accounting,1997,8(6):605-632
[17]Roger L.Burritt,Glen Lehman.The body shop wind farm-an analysis of accountability and ethics.British Accounting Review,1995,27(3):167-186
[18]Teri Shearer.Ethics and accountability:from the for-itself to the for-the-other.Accounting,Organizations and Society,2002,27(6):541-573
[19]Paul F.Williams.Accounting and the Moral Order:Justice,Accounting,and Legitimate Moral Authority.Accounting and the Public Interest,2002,2:435-496
[20]Amin Marwaim.Ethics and Positive Theory.http://www.google.com,2002-12-05
[21]Paul F.Williams.You reap what you sow:the ethical discourse of professional accounting.Critical Perspectives on Accounting,2004,15(6-7):995-1001
[22]Marchant,Rochess.Ethical judgement in accounting:an examination on the ethics of managed eamings.http://finance.sina.com,2002-12-05
[23]Edward J.Kane.Continuing dangers of disinformation in corporate accounting reports.Review of Financial Economics,2004,13(1-2):149-164
[24]Gall Eynon,Nancy Thorley Hill,Kevin T.Stevens,etal.An international comparison of ethical reasoning abilities:accounting students from Ireland and the United States.Journal of Accounting Education,1996,14(4):477-492
[25]Sara Ann Reiter.The kohlberg-gilligan controversy:lessons for accounting ethics education.Critical Perspectives on Accounting,1996,7(1):33-54
[26]Ken McPhail.The threat of ethical accountants:an application of foucault's concept of ethics to accounting education and some thoughts on ethically educating for the other.Critical Perspectives on Accounting,1999,10(6):833-866
[27]Linda Thorne.Refocusing ethics education in accounting:an examination of accounting students'tendency to use their cognitive moral capability.Journal of Accounting Education,2001,19(2):103-117
[28]Ken McPhail.Relocating accounting and business ethics:reflections on a business ethics retreat in Scotland's National Park.British Accounting Review,2003,35(4):349-366
[29]International Federation of Accountants.Code of Ethics for Professional Accountants(revised June 2005).www.ifac.org/Guidance/
[30]The American Institute of Certified Public Accountants.Code of Professional Conduct.www.aicpa.org/Professional+Resources/rofessional+Ethics+ode+of+rofessional+Conduct/professional+Ethics/
[31]Institute of Management Accountants.Statement of Ethical Professional Practice.www.imanet.org/sitemap.asp.
[32]Financial Executives International.Code of Ethics.www.fei.org/eweb/Dynamicpage.aspx?webcode=abt_ethics.
[33]The Institute of Internal Auditors.Code of Ethics.www.theiia.org/guidance/standards-and-practices/professional-practices-framework/code-of-ethics/?search=ethical.
[34]The Institute of Chartered Accountants in England and Wales.Guide to Professional Ethics.www.icaew.com/index.cfm?route=125788.
[35]杰克·莫瑞斯.会计伦理.桂江生译.1.上海:上海财经大学出版社,2003,序言2,正文1
[36]白茹,任建军.会计制度的道德基础.内蒙古财经学院学报,2003,1(4):30-31
[37]尹玉,崔波,孙长江.会计伦理道德--会计人员管理体制的上层建筑.经济研究参考,2005,(22):44-47
[38]林钟高,韩力军.论会计准则的伦理基础.财经研究,2005,(9):92-101
[39]林浩.会计学的伦理问题.云南财贸学院学报,1996,(5):46-49
[40]张娟,麻舜斌.会计与伦理的关系.兰州商学院学报,2004,20(5):87-90
[41]张娟,金丹.会计的伦理特性探析.财会月刊,2005,(9):18-19
[42]劳秦汉,劳川琦.会计道德判断及其确证的元伦理学学理分析.会计之友,2006,(2):10-12
[43]伍中信,沈辉.会计职业伦理研究的方法论特征及突破方向.财务与会计导刊.2007,(4):29-30
[44]王开田.会计道德规范论.四川会计,1997,(10):13-16
[45]王开田.论会计伦理规范的基本范畴及特征.财会月刊,2002,(10):7-8
[46]毛伯林.关于加速会计道德建设的几点认识.会计之友,2000,(8):38-41
[47]卢丽娟.会计伦理学的研究对象初探.财会通讯,2003,3(275):11-13
[48]劳秦汉.会计道德初探.广西会计,2002,(4):4-6
[49]劳秦汉.会计道德的理性思考,会计研究,2003,(4):49-54
[50]劳秦汉.中西伦理文化比较对我国会计道德建设的启示.四川会计,2003,(10):17-19
[51]劳秦汉.会计道德评价及其机制刍探.财会通讯,2005,(5):90-92
[52]张德坤.关于假账现象的会计伦理学思考.四川会计,1997,(7):17-18
[53]李志斌.会计行为的伦理约束.当代财经,2006,(1):120-123
[54]李心合.会计制度的信誉基础.会计研究,2002,(4):17-24
[55]王合喜,董红星.会计职业道德问题研究.财会月刊,2004,A2:20-21
[56]会计基础工作规范.财政部1996年6月17日发布
[57]孟凡利.会计职业道德.1.大连:东北财经大学出版社,2003,54-103
[58]项怀诚.会计职业道德.1.北京:人民出版社,2003,53,43-102
[59]叶陈刚.会计道德研究.1.大连:东北财经大学出版社,2002,114-126
[60]韩传模,郝景昭.会计职业道德的失范与重塑.会计研究,2002,(5):29-33
[61]中国注册会计师职业道德基本准则.中国注册会计师协会1996年颁布.
[62]杨雄胜.会计诚信问题的理性思考.会计研究,2002,(3):6-13
[63]陈煦江.会计道德的经济学分析.山东经济,2004,(6):146-148
[64]季泽,国贇.市场经济机制与会计道德的二律背反:市场经济机制的悖论.商业研究,2004,(13):98-100
[65]彭兰香.会计信息失真的会计伦理学分析,浙江财税与会计,2003,(3):16-17
[66]马彦玲,李四平,李艳芳等.会计道德环境与会计人员的行为.经济论坛,2003,(17):77-78
[67]李银平,李焕英.会计不道德行为的伦理学透视.经济论坛,2004,(14):128-129
[68]陈烨,刘海.从道德风险角度看会计原则和规则导向之争.商业时代·理论,2005,(15):74-76
[69]邹力,佟岩.“企业伦理与会计职业道德”专题研讨会综述.会计研究,2005,(7):90-93
[70]汤姆.L.彼彻姆.哲学的伦理学.雷克勤,郭夏娟,李玉芬等译.1.北京:中国社会科学出版社,1990,42
[71]魏英敏,王泽应.新伦理学教程.2.北京:北京大学出版社,2004,1-2,99,84
[72]刘可风.伦理学原理.1.北京:中国财政经济出版社,2003,15-22,6,375,372,370,176,166
[73]王海明.新伦理学.1.北京:商务印书馆出版社,2002,9,27-99,28,36,51,54-96,39,30,42
[74]张娟.会计伦理学研究.财会月刊,2005,(12):5-7
[75]王玉樑.论价值本质和价值标准.学术研究,2002,(10):18-24
[76]William K Frankena.Ethics.1.Englewood Cliffs New Jersey:Prentice-Hall,INC,1973,62
[77]W.D.Hudson.The Is-Ought Question:A Collection of Papers on the Central Problem in Moral Philosophy.1.New York:ST.Martin's Press,1969,41
[78]休谟.人性论下册.关文远译.1.北京:商务印书馆,1983,509
[79]W.D.Hudson.Modern Moral Philosophy.1.London:The Macmillan Press Ltd.,1983,203
[80]Lawrence C.Becker.Encyclopedia of Ethics Volume Ⅱ.1.New York:Garland Publishing,Inc.,1992,1007
[81]高兆明.存在·价值·真理--一种伦理学维度的透视.人文杂志,2001,(1):1-7
[82]高兆明.伦理学理论与方法.1.北京:人民出版社,2005,99,175,169,169-172,99,85-102,
[83]劳秦汉.会计伦理学:涵义、结构与研究方法.山东财政学院学报,2006,(1):26-31
[84]高兆明.方法:表达对存在的一种理解.人文杂志,2001,(6):44-47
[85]盛庆来.功利主义新论--综合效用主义理论及其在公平分配上的应用.顾建光译.1.上海:上海交通大学出版社,1996,291-292
[86]罗尔斯.正义论.何怀宏译.1.北京:中国社会科学出版社,1988,14,15,131,56-57,241
[87]俞可平.社群主义.1.北京:中国社会科学出版社,1998,55
[88]理查德·T·德·乔治.经济伦理学.李布译.1.北京:北京大学出版社,2002,499-504,542-549,220,10-11,54
[89]高兆明.“应用伦理”辨.道德与文明,2001,(6):13-14
[90]叶陈刚.商业伦理与会计职业道德.1.大连:东北财经大学出版社,2004,49,231-237
[91]Tom L.Beauchamp.Philosophical Ethics.1.New York:McGraw-HillBook Company,1982,15
[92]罗国杰.伦理学教程.1.北京:中国人民大学出版社,1985,8
[93]中国伦理学百科全书·伦理学原理卷.长春:吉林人民出版社,1993,36
[94]辞海.上海:上海辞书出版社,1980,114
[95]唐凯麟.伦理学.1.北京:高等教育出版社,2001,3,5
[96]高兆明.道德探幽.伦理学研究,2002,(2):95-104
[97]黑格尔.法哲学原理.范杨,张企泰译.北京:商务印书馆,1961,36,42-43
[98]Peter Pratley.The Essence of Business.1.Englewood Cliffs New Jersey:Prentice-Hall,INC,1995,547
[99]王荣发.现代职业伦理学.1.上海:华东理工大学出版社,1998,15-16,200-217
[100]Leonard J.Brooks.Business and Professional Ethics for Accountants.1.Ohio,N J:South-Western College Publishing,2000,324
[101]康德.实践理性批判.关文远译.3.北京:商务印书馆,1999,95
[102]Kohlberg,L.State and sequence:The cognitive developmental approach to socialization.In Gosline,D.A.Handbook of Socialization Theory and Research.Chicago:RandMcNally,1969,187-202
[103]陈国辉.会计理论体系研究.1.大连:东北财经大学出版社,1997,52-66
[104]陈毓圭.在市场经济的大潮中找准会计的定位.会计之友,2001,(3):1
[105]罗福凯.也谈会计定位问题.会计之友,2002,(1):10
[106]葛家澍,刘峰.会计理论--关于财务会计概念结构的研究.1.北京:中国财政经济出版社,2003,82
[107]葛家澍.财务会计的本质、特点及其边界.会计研究,2003,(3):3-8
[108]罗纳德·杜斯卡,布伦达·杜斯卡.会计伦理学.范宁,李朝霞译.1.北京:北京大学出版社,2005,21,59
[109]吴建业.对会计目标的反思.财会通讯(综合),2004,(9):13-17
[110]李建发,李守铎.论会计目标的定位:对“决策有用”目标的批判.会计之友,2006,(1):14-15
[111]Financial Accounting Standards Board.Preliminary Views-Conceptual Framework for Financial Reporting:Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information.www.fasb.org/draft/pv_conceptual_framework.pdf,2006-07-06
[112]葛家澍,张金若.FASB与IASB联合趋同框架(初步意见)的评介.会计研究,2007,(2):3-10
[113]Financial Accounting Standards Board.Qualitative Characteristics of Accounting Information.www.fasb.org/st/#cons
[114]吴联生.会计域秩序与会计信息规则性失真.经济研究,2002,(4):55-63
[115]谢德仁.会计信息的真实性与会计规则制定权合约安排.经济研究,2000,(5):47-54
[116]DeGeorge,R.T.Business Ethics.3.New York:Macmillan,1990,117
[117]Velasquez,M.G.Business Ethics:Concepts and Cases.4.Englewood Cliffs,NJ:Prentice Hall,1998,287
[118]百度百科.浏览词条.经济.http://balke.baidu.com/view/20838.htm
[119]Nash,L.Good Intentions Aside:A Manager's Guide to Resolving Ethical Problems.5.Boston:Harvard Business School Press,1990,117
[120]Hoffman,W.M.,Moore,J.Business Ethics:Readings and Cases in Corporate Morality.2.New York:McGraw-Hill,1990,577
[121]Thomas W.Dunfee.Business Ethics and Extant Social Contracts.Business Ethics Quarterly,1991,1(1):32
[122]Thomas Donaldson and Thomas W.Dunfee.Integrative Social Contracts Theory:A Communitarian Conception of Economic Ethics.Economies and Philosophy,1985,11(1):85-112.
[123]Thomas Donaldson.Corporations & Morality.1.Englewood Cliffs,NJ:Prentice-Hall,Inc.,1982,54
[124]Brooks,L.J.Corporate Ethical Performance:Trends,Forecasts,and Outlooks.Journal of Business Ethics,1989,(8):31-38
[125]John Dewey.The Historical Background of Corporate Legel Personality.Yale Law Journal,1996,12(6):655-678
[126]Christopher D.Stone.Where the Law Ends.1.Prospect Heights,I11.:Waveland Press,1975,3
[127]林恩·夏普·佩因.公司“人格”的演变.见:发展中国经济伦理.上海:上海社会科学院出版社,2003,182-193
[128]The Millennium Poll on Corporate Social Responsibility.executive briefing,1999
[129]Aaron Bernstein.Too Much Corporate Power?.Business Week,2000,(9):149-152
[130]Militon Friedman,M.The Social Responsibility of Business Is to Increase Its Profits.New York Times Magazine,1970-09-13
[131]赵修义.试论经济动机.上海师范大学学报(哲学社会科学版),2002,31(6):22-27.
[132]贝克尔.人类行为的经济分析.王业宇等译.1.上海:上海人民出版社,2002,78
[133]朱有志.经济道德层次论.道德与文明,2002,(4):70-71
[134]David Tweedie.Written Evidence of Sir David Tweedie Chairman.International Accounting Standards Board to the Treasure Committee,www.iasb.org.uk,2002-04-05
[135]李志斌.会计行为的伦理约束.当代财经,2006,(1):120-123
[136]雷又生,耿广猛,王秋红等.会计信息失真的道德分析.会计研究,2004,(4):83-86
[137]朱力.社会学原理.北京:社会科学文献出版社,2003,91-92
[138]周晓虹.现代社会心理学.上海:上海人民出版社,1999,366
[139]郑杭生.社会学概论新修.北京:中国人民大学出版社,1994,57
[140]韦有华.教师的心理素质.长春:东北师范大学出版社,2002,76
[141]梅因.古代法.北京:商务印书馆,1984,96
[142]高兆明,管华.论企业忠诚及其道德限度.浙江社会科学,2002,(2):117-121
[143]万俊人.伦理学新论.1.北京:中国青年出版社,1994,41,32,35,43
[144]高兆明.德行有用:道德建设的社会运作思考.学术月刊,1997,(4):3-8
[145]张晓明.中国市场经济的制度整合与伦理道德建设.哲学研究,2000,(9):15-27
[146]温家宝.让正义成为社会主义制度首要价值.http://www.sina.com.cn 2007-03-17