上市公司会计政策选择的伦理思考

A Study on the Choice of Accounting Policies by Listed Companies from an Ethical Perspective

近年来,我国上市公司中"内部人控制"①问题十分严重。公司管理当局通过控制会计政策的选择权,选择利于自身利益最大化的会计政策,由此造成中小股东利益受侵害的现象较为严重。如何减少冲突,化解矛盾,直接关乎我国上市公司各利益相关者的利益,从长远看,决定着上市公司的健康成长,影响着资源的优化配置和资本市场的持续健康发展。本文对普遍存在的会计政策选择失当现象,没有简单地论定为是公司管理当局道德伦理丧失,而是选择新的视角,从伦理学的角度,深度挖掘会计政策选择的伦理基础,研究基于伦理内在要求的会计政策选择目标,深入分析会计政策的利益实现机制,并基于优化会计政策选择的考虑,提炼出会计伦理建设的原则和保障措施,以期有利于治理我国上市公司管理当局利用会计政策选择操纵会计信息的问题。

Recently an alarming number of listed companies in China are 'controlled by insiders'.By holding the right to choose,the management body of an enterprise is able to opt for accounting policies that maximize its own interests,which may mean comprising the interests of smaller shareholders.Mitigating such conflicts and disputes is the key to protecting interests of all stakeholders in listed companies,and for the long term,to the health of these companies,and to the optimal allocation of resources and sustainable,sound development of capital markets.Instead of blaming inappropriate accounting policies on immorality of the management body,the paper looked deep into the ethical basis of policy choices.The paper discussed policy objectives based on ethical requirements,analyzed the interest realization mechanism,and put forth principles in accounting ethics and ensuring measures,based on the consideration of optimizing policy choices.We hope that this study could help prevent the manipulation of accounting information of listed companies by management bodies through their choice of accounting policies.