会计文化的作用机理和路径与重构研究——从会计制度改革的视角探讨

Action Mechanism,Path and Reconstruction of Accounting Culture——From the Perspective of Accounting System Reform

证券市场连续不断地出现会计造假、财务欺诈等事件导致的会计信息失真问题,给资本市场和投资者造成重大损失,引起了人们对会计制度本身的效力和内在约束机制的深入思考。为了防范会计舞弊和审计失败,除了进一步改革和完善公司治理、会计准则等制度领域的纰漏与弊端外,是否还应反省那些在制度约束之外的因素,比如文化和道德?文章在分析会计制度与会计文化的关系基础上,论述了会计文化的形成机制与构成要素、会计文化的作用机理与路经,从会计制度改革的视角,提出了以会计职业道德为先导、以"以人为本"塑造人文素质为核心、以会计精神为最终目的与归宿的会计文化重构的内容与目标。

The distortion of accounting information that results from the continuing accounting fraud and financial fraud in the security market,which means great losses to the capital market and investors,causes people＇s great concern for the effectiveness and internal constraint mechanism of the accounting system itself.In order to prevent the accounting fraud and audit failure,we should further correct the loopholes and defects in the systems of corporate governances and accounting principles.Meanwhile,is it also necessary to consider certain factors beyond the system like culture and morals？ Based on the relationship between accounting culture and accounting system,this paper focuses on the components of the accounting culture and its formation mechanism as well as its action mechanism and path.Finally from the accounting system reform perspective,we put forth the content and objective of accounting culture reconstruction which consider the accounting professional ethics as the forerunner,the ＂people-oriented＂humanities quality as the centre,and an advanced accountant spirit as the ultimate aim.