我国会计职业道德建设问题研究
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摘要
有关职业道德和商业道德问题,已经引起越来越多的关注。不但在成熟的市场经济国家存在着因职业道德和商业道德引发的诚信危机,在转型经济下的中国,这一问题更加严重。一个健康和谐可持续发展的经济,需要诚信的环境。这是因为,在这样的环境下,不但能够节约交易成本,而且有助于提高整个社会的文明。为此,本文选择了会计职业道德作为研究的主题。
本文主要探讨遵循科学发展观下的会计职业道德体系构建与评价等内容。文章的第一部分主要对文章研究的背景、目的、意义、框架结构及主要观点作了简单的介绍;第二部分是对中国会计职业道德现状的一个初步分析,以作为全文研究的一个基点。第三部分提出了构建会计职业道德体系基本框架,这是全文研究的基础。分别从会计职业道德体系构建的原则、内容、具体要求以及保障体系等方面进行了阐述。第四部分是一个会计职业道德评价机制的研究。包括主体资格、评价方法、制度保障等方面进行了深入的分析。第五部分是一个实证研究。通过搜集中国上市公司的数据,我们运用CAR的方法进行了实证检验,以进一步支持我们的结论。第六部分是对加强会计职业道德的一些对策建议,最后是一个简短的结论和未来研究。
Nowadays, more and more attention has been paid to the professional ethics as well as business ethics. Credit crisis, due to the lacking of these ethics, may not only affect mature market-economy countries but also cause serious problems in China, which is undergone economy transform. A credible environment is a necessity for the economy to develop healthily, harmoniously and sustainablely, because this kind of environment will not only be helpful to reduce trade cost but also benefit the improvement of the civilization of the whole society. Therefore, the accountant professional ethics became the subject of this study.
This study mainly discussed the construction and evaluation of accountant professional ethics system to the scientific development. The first chapter gave a brief introduction of the background, purpose, significance, structure as well as some main points. The second chapter, as the background, made a general analysis of the current situation of accountant professional ethics in China. The third chapter, as the basis of the whole study, put forward to the basic structure for constructing the ethics system, making clear the point from the principle, content, and requirements of the system construction as well as the guarantee system. The fourth chapter studied the evaluation system of accountant professional ethics, including qualification, evaluation method, system maintaining, and etc. The fifth part is an empirical study. Empirical verification was done by CAR method based on the data from the Chinese companies on the stock market to prove the argument in this study. The sixth chapter put forward some suggestions on how to improve accounting professional ethics. And the last chapter made a brief conclusion and some ideas for futures study.
本文主要探讨遵循科学发展观下的会计职业道德体系构建与评价等内容。文章的第一部分主要对文章研究的背景、目的、意义、框架结构及主要观点作了简单的介绍;第二部分是对中国会计职业道德现状的一个初步分析,以作为全文研究的一个基点。第三部分提出了构建会计职业道德体系基本框架,这是全文研究的基础。分别从会计职业道德体系构建的原则、内容、具体要求以及保障体系等方面进行了阐述。第四部分是一个会计职业道德评价机制的研究。包括主体资格、评价方法、制度保障等方面进行了深入的分析。第五部分是一个实证研究。通过搜集中国上市公司的数据,我们运用CAR的方法进行了实证检验,以进一步支持我们的结论。第六部分是对加强会计职业道德的一些对策建议,最后是一个简短的结论和未来研究。
Nowadays, more and more attention has been paid to the professional ethics as well as business ethics. Credit crisis, due to the lacking of these ethics, may not only affect mature market-economy countries but also cause serious problems in China, which is undergone economy transform. A credible environment is a necessity for the economy to develop healthily, harmoniously and sustainablely, because this kind of environment will not only be helpful to reduce trade cost but also benefit the improvement of the civilization of the whole society. Therefore, the accountant professional ethics became the subject of this study.
This study mainly discussed the construction and evaluation of accountant professional ethics system to the scientific development. The first chapter gave a brief introduction of the background, purpose, significance, structure as well as some main points. The second chapter, as the background, made a general analysis of the current situation of accountant professional ethics in China. The third chapter, as the basis of the whole study, put forward to the basic structure for constructing the ethics system, making clear the point from the principle, content, and requirements of the system construction as well as the guarantee system. The fourth chapter studied the evaluation system of accountant professional ethics, including qualification, evaluation method, system maintaining, and etc. The fifth part is an empirical study. Empirical verification was done by CAR method based on the data from the Chinese companies on the stock market to prove the argument in this study. The sixth chapter put forward some suggestions on how to improve accounting professional ethics. And the last chapter made a brief conclusion and some ideas for futures study.
引文
[1]项怀成.会计职业道德[M].北京人民出版社,2003.
[2]王合喜,董红星.会计职业道德问题研究[J].财会月刊,2004,2:20-21
[3]林勇军,杨华.会计诚信缺失的经济学透视[J].上海会计,2003,2:48-50
[4]李薇.会计职业道德建设浅议[J].科技情报开发与经济,2005,15(4):148-150.
[5]于增彪.重新审视美国会计对中国会计国际化的影响[J].会计研究,2004.3:7-15.
[6]韩洪灵,陈汉文.会计职业道德之性质与实施:契约理论视角下的解说[J].当代财经,2007.2:111-116.
[7]吴水澍,刘启亮.会计事项、准则公共领域与会计信息真实性[J].会计研究,2007.6:26-34.
[8]张羚,王文蕾等.高级会计实务[M].北京:现代出版社,2003.
[9]黄明.会计欺诈和美国式资本主义[J].比较,2002.2:35-50
[10]高世辑.更自由的市场、更复杂的交易、更严格的规则——安然倒闭引发对市场规则和监管的反思[J].比较,2002.1:93-113
[11]吴联生.企业会计信息违法性失真的责任合约安排[J].经济研究,2001.2:77-85
[12]吴联生.会计域秩序与会计信息规则性失真[J].经济研究,2002.4:68-75
[13]吴联生、王亚平.有效会计监督的均衡模型[J].经济研究,2003.6:14-19
[14]吴联生.会计信息失真的“二分法”,理论框架与证据[J],会计研究,2003,1:25-30.
[15]谢德仁.会计信息的真实性与会计规则制定权合约安排[J].经济研究,2000.5.:47-51
[16]谢德仁.企业剩余索取权:分享安排与剩余计量[M].上海:上海三联出版社、上海人民出版社,2001.
[17]汤谷良,朱蕾.从公司治理与经营模式看美国公司会计欺诈案[J].会计研究2002.12:35-37
[18]汤谷良,朱蕾.公司治理与经营模式的缺陷是美国公司会计欺诈的根源[J].北京工商大学学报,2003.1:39-42
[19]卡塔琳娜 皮斯托,许成钢.不完备性法律——一种概念性分析框架及其在金融市场监管发展中的应用[J].比较,2003.3.4:117-136/97-128
[20]许成钢.法律、执法与金融监管——介绍法律的不完备性理论[J].社会经济体制比较,2001.5:1-12
[21]卡塔琳娜 皮斯托,许成钢.执法之外的机制——中俄金融市场的治理[J].比较,2003.6:87-108
[22]黄世忠.上市公司会计信息面临的挑战与思考[J].会计研究,2001,10:6-12
[23]李向阳.企业信誉、企业行为和市场机制[M].北京:经济科学出版社,2000.
[24]罗纳德.杜斯卡,布仑达.会计伦理学[M].北京:北京大学出版社,2005.
[25]王翔.对减少会计信息失真现象的几点看法[J].上海财税,2002,3:41-42.
[26]江永华.会计职业道德建设[M].长沙:国防科技大学出版社,2003
[27]Vitatas,D.(威塔斯).金融规管——变化中的游戏规则[M].上海:上海财经大学出版社,2000.
[28]小约翰 C.科菲.安然公司的崩溃和守门员人的责任——守门人为什么保持沉默?[J].比较,2002.1:121-126
[29]马彦玲.会计职业道德[M].河北:河北大学出版社,2003.
[30]扎如君.会计信息失真的原因及对策[J].经济问题,2002,10:50-51.
[31]李志伟.构建会计职业道德规范新体系[J].中州学刊,2003.5:182-184
[32]岳上植.会计诚信评价体系构建的思考[J].会计研究,2005.4:73-76
[33]田惠民.我国企业会计职业道德存在的问题及对策[J].经济师,2003.11:204-205
[34]藏文平.论加强和完善会计职业道德建设[J].工会论坛,2004.3:47-48
[35]赵家保.会计信息失真的博弈分析及治理[J].会计研究,2002,4:183-186.
[36]李志芳.会计信息失真的博弈剖析[J].财会月刊会计,2002,2:39-40.
[37]李若山.审计案例—国外审计诉讼案例[M].沈阳:辽宁人民出版社,1998.1-6
[38]陈汉文.论证券市场与会计监督[M].北京:中国财政经济出版社,2001.423-426.
[39]刘峰.制度安排与会计信息质量[J].会计研究,2001,7:7-15.
[40]Eugene A.Imhoff.Jr.,“Accounting Quality,Auditing,and Corporate Govenance”,Accounting Horizons,,2003,Supplement,pp 117-128.
[41]Kevin L.James,"The Effects of Internal Audit Structure on Perceived Financial Statement Fraud Prevention",Accounting Horizons,2003,Dec.Vol.17,No.4,
[42]Mark S.Beasley "An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud",Accounting review,,1996,
[43]周蕾.会计职业道德评分体系的构建[J].财会通讯,2006,2:84-85
[44]杨如彦,孟辉,鲁再平.信息失真时代的公司治理模式——对美国上市公司财务欺诈行为之剖析[J].外国经济与管理,2003.2:30-38
[45]明丽.浅析上市公司财务欺诈的审计对策[J].中国注册会计师,2002.12:43-44.
[46]马玉超.美国世通财务欺诈案带给我们的启示[J].经济管理,2002.19.23-25
[47]邓瑞.试论重塑会计诚信[J].江西行政学院学报,2004.6:99-100
[48]Mark S.Beasley,Joseph V.Carcello,Dana R.Hermanson,and Paul D.Lapides "Fraudulent Financial Reporting:Consideration of Industry Traits and Corporate Governance Mechanisms",Accounting Horizons,2000.Dec,Vol.14,No.4,pp.441-454.
[49]Shimin Chen,Zheng Sun,and Yuetang Wang,"Evidence from China on Whether Harmonized Accounting Standards Harmonize" Accounting Practices,Accounting Horizons,2002,Sep.,Vol.16,No.3,pp.183-197.
[2]王合喜,董红星.会计职业道德问题研究[J].财会月刊,2004,2:20-21
[3]林勇军,杨华.会计诚信缺失的经济学透视[J].上海会计,2003,2:48-50
[4]李薇.会计职业道德建设浅议[J].科技情报开发与经济,2005,15(4):148-150.
[5]于增彪.重新审视美国会计对中国会计国际化的影响[J].会计研究,2004.3:7-15.
[6]韩洪灵,陈汉文.会计职业道德之性质与实施:契约理论视角下的解说[J].当代财经,2007.2:111-116.
[7]吴水澍,刘启亮.会计事项、准则公共领域与会计信息真实性[J].会计研究,2007.6:26-34.
[8]张羚,王文蕾等.高级会计实务[M].北京:现代出版社,2003.
[9]黄明.会计欺诈和美国式资本主义[J].比较,2002.2:35-50
[10]高世辑.更自由的市场、更复杂的交易、更严格的规则——安然倒闭引发对市场规则和监管的反思[J].比较,2002.1:93-113
[11]吴联生.企业会计信息违法性失真的责任合约安排[J].经济研究,2001.2:77-85
[12]吴联生.会计域秩序与会计信息规则性失真[J].经济研究,2002.4:68-75
[13]吴联生、王亚平.有效会计监督的均衡模型[J].经济研究,2003.6:14-19
[14]吴联生.会计信息失真的“二分法”,理论框架与证据[J],会计研究,2003,1:25-30.
[15]谢德仁.会计信息的真实性与会计规则制定权合约安排[J].经济研究,2000.5.:47-51
[16]谢德仁.企业剩余索取权:分享安排与剩余计量[M].上海:上海三联出版社、上海人民出版社,2001.
[17]汤谷良,朱蕾.从公司治理与经营模式看美国公司会计欺诈案[J].会计研究2002.12:35-37
[18]汤谷良,朱蕾.公司治理与经营模式的缺陷是美国公司会计欺诈的根源[J].北京工商大学学报,2003.1:39-42
[19]卡塔琳娜 皮斯托,许成钢.不完备性法律——一种概念性分析框架及其在金融市场监管发展中的应用[J].比较,2003.3.4:117-136/97-128
[20]许成钢.法律、执法与金融监管——介绍法律的不完备性理论[J].社会经济体制比较,2001.5:1-12
[21]卡塔琳娜 皮斯托,许成钢.执法之外的机制——中俄金融市场的治理[J].比较,2003.6:87-108
[22]黄世忠.上市公司会计信息面临的挑战与思考[J].会计研究,2001,10:6-12
[23]李向阳.企业信誉、企业行为和市场机制[M].北京:经济科学出版社,2000.
[24]罗纳德.杜斯卡,布仑达.会计伦理学[M].北京:北京大学出版社,2005.
[25]王翔.对减少会计信息失真现象的几点看法[J].上海财税,2002,3:41-42.
[26]江永华.会计职业道德建设[M].长沙:国防科技大学出版社,2003
[27]Vitatas,D.(威塔斯).金融规管——变化中的游戏规则[M].上海:上海财经大学出版社,2000.
[28]小约翰 C.科菲.安然公司的崩溃和守门员人的责任——守门人为什么保持沉默?[J].比较,2002.1:121-126
[29]马彦玲.会计职业道德[M].河北:河北大学出版社,2003.
[30]扎如君.会计信息失真的原因及对策[J].经济问题,2002,10:50-51.
[31]李志伟.构建会计职业道德规范新体系[J].中州学刊,2003.5:182-184
[32]岳上植.会计诚信评价体系构建的思考[J].会计研究,2005.4:73-76
[33]田惠民.我国企业会计职业道德存在的问题及对策[J].经济师,2003.11:204-205
[34]藏文平.论加强和完善会计职业道德建设[J].工会论坛,2004.3:47-48
[35]赵家保.会计信息失真的博弈分析及治理[J].会计研究,2002,4:183-186.
[36]李志芳.会计信息失真的博弈剖析[J].财会月刊会计,2002,2:39-40.
[37]李若山.审计案例—国外审计诉讼案例[M].沈阳:辽宁人民出版社,1998.1-6
[38]陈汉文.论证券市场与会计监督[M].北京:中国财政经济出版社,2001.423-426.
[39]刘峰.制度安排与会计信息质量[J].会计研究,2001,7:7-15.
[40]Eugene A.Imhoff.Jr.,“Accounting Quality,Auditing,and Corporate Govenance”,Accounting Horizons,,2003,Supplement,pp 117-128.
[41]Kevin L.James,"The Effects of Internal Audit Structure on Perceived Financial Statement Fraud Prevention",Accounting Horizons,2003,Dec.Vol.17,No.4,
[42]Mark S.Beasley "An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud",Accounting review,,1996,
[43]周蕾.会计职业道德评分体系的构建[J].财会通讯,2006,2:84-85
[44]杨如彦,孟辉,鲁再平.信息失真时代的公司治理模式——对美国上市公司财务欺诈行为之剖析[J].外国经济与管理,2003.2:30-38
[45]明丽.浅析上市公司财务欺诈的审计对策[J].中国注册会计师,2002.12:43-44.
[46]马玉超.美国世通财务欺诈案带给我们的启示[J].经济管理,2002.19.23-25
[47]邓瑞.试论重塑会计诚信[J].江西行政学院学报,2004.6:99-100
[48]Mark S.Beasley,Joseph V.Carcello,Dana R.Hermanson,and Paul D.Lapides "Fraudulent Financial Reporting:Consideration of Industry Traits and Corporate Governance Mechanisms",Accounting Horizons,2000.Dec,Vol.14,No.4,pp.441-454.
[49]Shimin Chen,Zheng Sun,and Yuetang Wang,"Evidence from China on Whether Harmonized Accounting Standards Harmonize" Accounting Practices,Accounting Horizons,2002,Sep.,Vol.16,No.3,pp.183-197.