会计诚信问题的理性思考

The rational thinking of integrity of accounting

文章结合这几年中外会计信息严重失真的现实，说明会计诚信缺失已成为一个国际性难题。西方发达国 家经济成功的历史经验证明，会计诚信原则客观存在并对促进经济发展发挥着基础性作用。作者把当代会计诚 信缺失归因为会计陷入了“囚徒困境”，而市场经济发展的不充分，垄断现象的存在，则导致了会计诚信原则的 实现具有很大的相对性。最后运用社会契约理论，揭示了中国会计实务的“超规范” 内涵，指出现实中会计 “道德自由空间”存在着伦理规范与真实规范之间的尖锐对立，从而导致会计作假问题。解决问题的可行方法是 让单位领导人成为会计法律责任的惟一责任人，这样才有望真正确立中国会计的诚信原则。

Based on the reality of serious accounting information distortion, home and abroad, this article concludes that the loss of accounting integrity has become an global problem. The experiences of the successful economy development in western countries proved that, the accounting integrity principle really exists and is fundamental to the development of economy. The author contributes the loss of accounting integrity to the 'prisoners dilemma' of accounting practices. meannhile, the underdevelopment of market economy and the existence of monopoly are the reasons for the relativity of accounting integrity. Finally, according to the social contract theory, the author explains the connotation of 'accounting practices beyond regulation' and demonstrates that, since there is sharp disagreement between the moral regulation and the actual regulation for the 'morally free space' of accounting in reality, so the distortion of accounting information is caused. To solve this problem, a practicable method is to make the company leaders shoulder on all the legal accounting responsibilities. Only by this means, it is hopeful to establish the accounting integrity in China.