会计职业判断、盈余管理与道德评价标准

Accounting Professional Judgment,Earnings Management and Ethical Evaluation Standards

文章采用问卷调查的方法研究被调查者对会计职业判断中盈余管理行为的道德评判问题。研究发现,会计专业被调查者的道德评价标准较其他专业更为宽松;男性被调查者的道德评价标准较女性更为严格;受教育程度仅在个别问题的道德评价标准上存在显著差异;被调查者总体上能够对盈余管理类型、方向、目的和金额重要性等做出道德判断。研究认为,盈余管理的制度性因素比人的主观道德因素重要,规范游戏规则要好于对"诚信回归"的高声呼唤,必须完善会计专业的道德教育。

This paper studies ethical judgment of earnings management in accounting professional judgment by using questionnaire. It is found that as a whole,accounting students are less moral than other majors,male are more moral than female,that the degree of education shows significant difference on individual judgment,and that in general,respondents can make moral judgments on the type,direction,purpose and amounts＇ importance of earnings management. Conclusions are drawn that institutional factors play a more important role than subjective moral factors of human beings,that establishing game rules is better than loudly calling honesty back,and that ethical education must be enhanced in accounting.