我国企业会计行为中道德风险的治理途径

Ways to Administer Moral Hazard in Accounting Behavior of Chinese Enterprises

强调会计人员职业道德对于抑制企业会计行为中的道德风险至关重要 ,对照美国财务经理道德规范对我国会计人员职业道德条款加以修订 。

The paper emphasizes the crucial importance of the code of ethical conduct for accounts to reducing moral hazard in accounting behavior of Chinese enterprises and attempts to revise the Chinese code of ethical conduct in contrast with American standards of ethical conduct for financial managers.It also gives some enlightment on how to put the ethical code into practice and how to improve their level of ethics by educating accountants.