镶嵌在会计徽标中的公平正义--以我国注册会计师协会的徽标符号为例

The Meaning of the Accounting Logos——Taking CPA Professional Community's Logos in China as An Example

会计徽标符号究竟体现会计职业群体什么样的价值指向?为什么会计职业群体的价值指向需要通过会计徽标符号的形式得以再现?本文以社会学家涂尔干的宗教社会学理论为分析框架,对我国32个注册会计师协会徽标符号进行了调查和分析。本文认为,会计"徽标符号的载体"与会计"徽标符号的意义"在性质上是完全不同的。会计徽标符号中镶嵌的不仅仅是会计职业群体的身份标识、地域标识,而且是一种会计职业群体的"价值指向"。会计职业群体通过徽标符号明显地标识出会计"公平正义"的价值指向。

Taking Durkheim＇s sociology of religion as an analytical frame, this article analyzes the logos of 32 CPA associations in China on the basis of a careful statistical survey, trying to delve what lies in the accounting logos. It also tries to answer why accounting professional community＇s value orientation needs to be represented in the accounting logos and what these values are. It is not surprising that exploration and answering to these basic problems are keys to understand accounting professional community＇s nature. Through analyzing the data from a statistical survey, the writer points out that accounting logo carrier is totally different from accounting logo significance in nature. Not only the identity of professional accountants but also the value orientation of accounting professional community is embodied in accounting logos, demonstrating the symbolic meaning of accounting justice.