会计人员道德风险问题探究,会计职业道德论文.docx

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1、会计人员道德风险问题探究,会计职业道德论文【题目】会计人员道德风险问题探究 【第一章】 【第二章】 【第三章】 【第四章】 【结束语/以下为参考文献】 摘 要 历史进入 21 世纪，美国先后发生了世通、安然等财务报告造假事件，促使美国国会通过(萨班斯-奥克斯利法案用以加强公司管理。但是类似的财务事件仍然在全世界各地不断地上演。近些年来中国加大对会计人员道德风险的治理力度，会计人员造假事件有所改变。但从整体来看，我们国家企业会计人员道德风险问题仍然特别普遍，在全世界范围内因会计造假而导致的会计人员道德风险问题在工商业中繁衍生长。会计人员道德风险主要牵涉经济学与伦理学，本文试从经济伦理的角度讨论会

2、计人员道德风险问题并分析其产生原因与对策。 经济伦理是伦理学中牵涉经济与伦理关系的穿插学科。它凸显了伦理学的基本问题，即义利关系问题，也就是追求利益与遵循伦理道德之间关系的问题。在会计人员工作中，这就具体表现出在仅仅追求经济利益最大化还是在遵守道德的基础上追求经济利益最大化。从经济学的角度来看，会计人员要帮助企业实现利润的最大化和个体利益的最大化。 从伦理学的角度看，会计人员又需要遵循一定的社会道德要求。这华而不实就蕴含着道德风险。从经济伦理的角度来看，会计人员道德风险是指在会计活动经过中，会计人员为了个体利益最大化，采取不道德行动并产生消极社会后果的可能性。会计人员道德风险的主要风险有人为性

3、、不确定性、可变性与多样性。会计人员道德风险的基本类型有会计环境道德风险、会计职能道德风险、会计行为意愿道德风险、会计运作系统性道德风险等。 从经济学的角度看，古典经济学以为人是理性经济人，具有自利本性，它是产生道德风险的根本源头所在。正是在这种经济人主体追求个体利益最大化的诱惑下，经济人所做出的促进本身利益最大化的选择必然会产生道德风险。会计人员为了自个的利益最大化完全有可能违背社会道德要求，进而构成了道德风险。信息经济学从博弈论出发，以为了会计人员为了个体利益与委托人展开博弈，导致集体理性与个体理性的冲突，以致出现道德风险。新制度经济学是在借鉴古典经济学和信息经济学理论的基础上发展起来的，

4、它从人的行为动机层面来研究道德风险的成因和经过，揭示了会计人员出现道德风险的内在机理。制度经济学以为会计人员的有限理性和时机主义倾向是会计人员道德风险的主要成因。 从伦理学来看，会计人员道德风险的构成与其本身道德认识、道德情感、道德意志和道德行为习惯等因素密切相关。认识是行为的先行词，缺乏正确的认识，会计人员道德风险将有产生的可能。从道德情感来看，假如会计人员热爱自个的工作或活动，有着正确的情感，把发展好企业作为自个的职业方向，他就会积极介入会计各种活动，爱岗敬业，自觉躲避道德风险。反之，假如把损公肥私作为手段谋取不正当私利自，则会增大道德风险。从道德意志来看，能否具有坚毅果敢的意志，是会计人

5、员能否到达一定道德水平的重要条件，它直接影响道德风险的增加与减少。仅仅只要正确的认识和蔼慈善良情感，假如会计人员意志薄弱，同样会增加道德风险。从道德行为习惯来看，一个会计人员的个别行为很难全面地真实地反映他的品德思想，只要当职业行为经过很屡次反复构成习惯后，行为习惯才能较全面、客观地反映会计人员的思想品德状况。同时，良好的职业道德习惯构成后，反过来又能够加深会计人员的认识，促进情感的培养、意志的锻炼和信念的养成。 从道德风险构成的最终根本源头来看，功利论和道义论都以为会计人员产生道德风险问题的根本源头在于利益失衡，即会计人员把个体利益放置于社会利益之上，会计人员道德自律匮乏，没有足够的自我约束

6、能力。 由此，本文以为治理睬计人员道德风险，从治理原则上看，要贯彻诚信为本、义利统一、权利制衡、合作共赢等原则；从治理机制上看，要构建鼓励性机制与约束性机制；从治理途径上看，有宏观途径、经济途径和伦理途径，分别需要完善制度，建立健全会计法律法规，为治理道德风险奠定基础，要加大查处力度，增加会计人员违规的经济代价，同时还需要营造良好职业气氛，提高道德素质，加强伦理教育。 本文关键词语：会计人员；道德风险；经济伦理；对策 ABSTRACT Since 2001, American has erupted WorldCom, Enron and other financial reports fra

7、udincident, prompting USA Congress passed the Sarbanes - Oxley act , in order to strengthenthe management of the company. However, similar financial event was staged in all parts ofthe world. In China, in recent years, the government increased the moral hazard problem ofaccounting personnel manageme

8、nt, which makes the accounting personnel fraud problem hasbeen improved, but on the whole, the moral hazard problem of accounting personnel inChina s large enterprises are still very common. Thus, accounting personnel, the moral hazardproblem form the accounting fraud throughout the world have such

9、as cancer like incommerce and industry growth and reproduction. Accountants moral risk around whyproduce, type, how to governance, academia have launched interdisciplinary research multiperspective. This paper tries to analyze the moral hazard problem of accounting personnelfrom the angle of ethics

10、and causes and countermeasures. Economic ethics belongs to the interdisciplinary studies involving the relationshipbetween economy and ethics in ethics. It highlights the fundamental question of ethics,namely the relationship between righteousness and interest, is the pursuit of the interests ofthe

11、problem and follow the relationship between ethics and morality, as reflected in theaccounting staff, is disclosed truthfully or illegal operation. From the point of view ofeconomics, accounting personnel to help enterprises to maximize profits and the desire ofindividuals to maximize the realizatio

12、n of interests. From the view of ethics, accountingpersonnel also need to follow certain social morality. Among them, it has moral hazard. Fromthe economic point of view of ethics, moral hazard refers to in the economic activities, themain possibility of immoral actions make the enterprise or the in

13、terests of society as a wholehave a negative economic consequences. Accountants moral risk is refers to the accountingbusiness process, the accounting staff to the possibility of immoral actions have a negativeeconomic consequences. The accounting personnel in the accounting practice, because of the

14、information asymmetry of accounting policy, economic management, have the opportunity toeconomic main body or his own benefit maximization, regardless of social moralrequirements, resulting in economic or social organization of normal economic activityappears likely loss. Accountants moral risk can

15、be divided into the accounting environment ofmoral risk, accounting function, accounting moral hazard behavior intention of moral hazard,accounting operation system of moral risk. The reason of this phenomenon from the perspective of economics, classical economicsbelieves that people are rational ec

16、onomic man, who has a self nature, people of this selfishnature should be the reason why the moral risk. It is because of the supreme economicsubjects to pursue the maximization of individual interests and rational guidance, make theeconomy promote the people s own benefit maximization choice will p

17、roduce moral hazard. Accounting personnel in order to maximize their own interests is entirely possible to violatethe social moral requirements, thus constituting a moral risk. Information economics theoryfrom the perspective of game theory, explain the accounting personnel to the interests of thein

18、dividual and the principal and the game between collective rationality and individualrationality, leading to conflict, so moral risk. New system economics in the development onthe basis of classical economics and the theory of information economics, to study the causesand process of the moral risk f

19、rom human behavior motivation level, the intrinsic mechanismof accounting personnel moral risk reveals. Accounting personnel s limited rationality andopportunism tendency is the analysis about the causes of moral hazard of institutionaleconomics is summed up. From the ethics point of view, the forma

20、tion of accountants moral risk and accountingpersonnel own moral cognition, moral emotion, moral will and moral behavior habits andother factors are closely related. From the moral understanding, people s ideological andmoral formation and development cannot do without certain moral cognition. Under

21、standingis the behavior and the pilot behavior, does not have a correct understanding, accountantsmoral risk is easy to produce. From the view of moral emotion, if the accounting personnelwho love their work or activities, with the right emotion, bring for the enterprise and socialdevelopment well a

22、s their direction, he will work hard to participate in accounting activities,dedication, and consciously avoid moral risk. Conversely, if the formation of incorrectemotional, to seeking as their goal, it will show a bad attitude, increase moral hazard. Fromthe moral will, whether to have the resolut

23、e will, is an important condition for the accountingpersonnel can reach a certain level of morality. It directly affects the increase and decreasethe risk of moral hazard. Only a correct understanding and good emotion, if the accountingpersonnel will is weak, will also increase the risk of moral haz

24、ard. From the moral behaviorhabits, an accounting personnel s individual behavior is difficult to fully reflect his moralthought, only in the occupation behavior after many times of repeated form habits, habits cancomprehensively, objectively reflect the comprehensive, ideological and moral status o

25、faccounting personnel. At the same time occupation, good moral habits formed, in turn candeepen the understanding of accounting personnel, to develop exercise and faith will promoteemotional cultivation. Due to the previous analysis, this paper thinks that to avoid moral risk of accountingpersonnel,

26、 need the help of the principle, mechanism and path of the corresponding. Inprinciple, to carry out the good faith, co generation of righteousness and benefit, the rightbalance, win-win cooperation to avoid the moral hazard of the accounting personnel principle. From the mechanism, incentive mechani

27、sm and constraint mechanism to construct theaccounting personnel of the accounting staff to avoid moral hazard. From the path, it need toperfect the system, establish and perfect the accounting laws and regulations, and lay thefoundation for the moral risk avoidance; to intensify the investigation a

28、nd punishment,perfecting the system of rewards and penalties, increasing economic cost accountingpersonnel violations; at the same time, also need to create a good atmosphere of occupation,improve the moral quality, strengthen ethical education. Key words:Accounting; The moral risk; Economic Ethics;

29、 Countermeasures 目 录 1 绪论 1.1 问题的缘起 1.2 研究意义 1.3 国内外研究现在状况与述评 1.3.1 国内研究现在状况与述评 1.4 研究思路与方式方法 1.4.1 研究思路 1.4.2 研究方式方法 2 会计人员道德风险概述 2.1 会计人员道德风险的界定 2.1.1 道德风险的概念 2.1.2 道德风险与伦理学 2.1.3 会计人员道德风险的含义 2.2 会计人员道德风险的主要特征 2.2.1 人为性特征 2.2.2 不确定性特征 2.2.3 可变性特征 2.2.4 多样性特征 2.3 会计人员道德风险的基本类型 2.3.1 会计环境的道德风险 2.3.2

30、 会计职能的道德风险 2.3.3 会计行为意愿的道德风险 2.3.4 会计运作系统道德风险 3 会计人员道德风险构成的经济伦理分析 3.1 会计人员道德风险构成的经济分析 3.1.1 古典经济学分析 3.1.2 信息经济学分析 3.1.3 新制度经济学分析 3.2 会计人员道德风险构成的伦理分析 3.2.1 会计人员道德认知分析 3.2.2 会计人员道德情感分析 3.2.3 会计人员道德意志分析 3.2.4 会计人员道德行为分析 3.3 会计人员道德风险成因的根本源头 3.3.1 功利论的道德风险分析 3.3.2 道义论的道德风险分析 4 会计人员道德风险的治理原则、机制和途径 4.1 会计人员道德风险的治理原则 4.1.1 诚信为本 4.1.2 义利统一 4.1.3 权利制衡 4.1.4 合作共赢 4.2 会计人员道德风险的治理机制 4.2.1 鼓励机制：发挥治理睬计人员道德风险的促进作用 4.2.2 约束机制：承当治理睬计人员道德风险的保障作用 4.3 会计人员道德风险的治理途径 4.3.1 宏观途径：建立健全会计法律法规，完善会计定期考核体系 4.3.2 经济途径：加大查处打击力度，增加违规成本 4.3.3 伦理途径：营造良好职业道德气氛，提高道德素质 结 语 以下为参考文献