伦理导向会计的人文机理与框架研究

A Study of the Humanity Mechanism and Framework of Ethics-Oriented Accounting

会计的伦理属性是一种治理机制。"伦理单元"假设从集体视角研究个体,藉此修复"经济人"假设对主体道德目的的"侵害",促使会计治理方向的回归。研究表明:伦理导向会计是以伦理为单一导向的会计,它是指导伦理单元内部经济行为、处理伦理单元内外部关系和利益相关主体共同使用的通用会计,其可以划分为基于元伦理学的伦理导向会计基础理论、基于规范伦理学的伦理导向会计准则和基于美德伦理学的伦理导向会计执行与评价三部分。

The ethical nature of accounting is a governance mechanism. The assumption of ＂ethical unit＂ is for the study of individuals from the perspective of the collectiveness, so as to restore the ＂ invasion and harm＂ on the main body of ethical target by the ＂ economical man＂ assumption, and promote the return of the ＇direction of accounting governance. The study shows that the ethics-oriented accounting is the kind of accounting with ethics as the single orientation; it is a general accounting for guiding the economical behaviors inside of the ethical units and dealing with the internal and external relationship of the ethical units, which is used jointly by the interest-related main bodies. Such an ethics-oriented accounting can be divided into three sections： the fundamental theories of ethics-oriented accounting based on meta-ethics; the accounting standards of ethics-oriented accounting based on normative ethics and the implementation and evaluation of ethics-oriented accounting based on virtue ethics.