论加强会计职业道德的建设

On Enhancing Accountants’ Professional Ethics

会计人员与会计信息质量密切相关, 他们的行为动机是双重的, 一方面追求财富的最大化, 另一方面又追求非财富(利他主义) 的最大化。当这种目标不一致时, 会计人员有可能会在单位领导的授意或其他因素下, 出于本单位利益等考虑, 把自己的成本转嫁给他人, 产生失真的会计信息, 进而对社会造成危害。如何对会计人员进行规范, 除了制度约束之外, 职业道德在对会计人员的规范作用中起着重要的作用。

Accountants have a close relationship with the quality of accountant information. Their motivation is dual. On the one side they pursue the maximization of wealth, on the other, they pursue the maximization of non-wealth (altruism). When one goal is not in accordance with the other, the accountant, considering the interests of his/her enterprise or other factors, may transfer the cost to other people and produce false accountant information, therefore do harm to the society. In addition to rules restriction, the way to standardize their behavior lies in the education of professional ethics.