如何建设适应会计道德发展的社会环境

How to Create a Social Environment Adaptable to Development of Accountancy Morality

会计道德决不仅仅是会计道德主体的职业道德建设,它是一个社会系统工程。会计道德的社会环境是影响会计道德建设的一个最重要的变量。我们可通过社会环境建设来改变或影响其物质收益和精神收益,以及对物质收益与精神收益的偏好,使得会计道德主体选择道德行为。我国当前会计道德建设主要应从社会环境方面着手,多管齐下,建立健全有关法律法规和社会机制、规范政府行为、营造良好的社会风气,建设适应会计道德发展的社会环境,才能从根本上解决问题。

Accountancy morality is not merely the professional ethics construction for the accountancy morality subject but also social system engineering. Social environment of accountancy morality is the most important variable influencing accountancy morality improvement. We can change or influence material income and spiritual income of the accountancy morality subject and its partiality by social environmental development, so as to make it conform to ethical principles. To solve radically the current probleras of accountancy morality in our country we should commence mainly with social environment in the following aspects： establishing and perfecting relevant laws, regulations and mechanism; standardizing action of government; cultivating favorable social conditions; creating a social environment adaptable to development of accountancy morality.