会计人员财务舞弊行为的伦理因素分析

An Ethical Factors Analysis of the Financial Fraudulent Behavior of the Accountants

会计人员舞弊行为的表现形式,主要包括利用单位内部控制制度存在的问题进行舞弊、职责不相容人员串通舞弊、不择手段偷逃税款、想方设法粉饰业绩等。究其原因,除了法律环境与政治环境的缺陷以外,更重要的是会计人员经受不住利益的诱惑、不注重对自身道德水平提高等伦理原因,其中,贪婪利己、漠视诚信、侥幸心理是最重要的伦理因素。且又由于我国会计界对伦理方面的教育在过去相当长的时期内没有予以重视,以致关于会计伦理的研究一直处于边缘化的境地。本文通过国内外具体实例的剖析,总结伦理因素的各种表现形式,提出了从引导正确道德准则的确立、重视伦理教育的研究、鼓励与培养自律行为、利用社会谴责打击侥幸心理这四个方面来改善当下的会计人员财务舞弊行为。

Accounting fraud manifestations include useing the internal control system problems to practice fraud; duties incompatible staff collusion;Using unscrupulous divisive tactics of tax evasion;Trying various devices to whitewash performance and so on. Investigate its reason, beside the legal environment and political environment de- fect, the more important reasons are ethical factors like those accounting personnel could not withstand the tempta- tion of interest and don＇ t pay attention to their own moral level. In which, greedy hoggish,ignoring the integrity and the lucky psychology is the most important ethical factors. Because of the neglect of our country＇ s ethical factors, re- search on accounting ethics that has been marginalized. The paper studies the examples at home and abroad, sum- mary of ethical factors in various forms, put forward some suggestions such as guide to the right moral establishment, pay more attention to ethical education, encourage and foster self - discipline, use of condemnation against the lucky psychology.