职业判断、利己倾向与道德驱动——对《会计人员职业道德规范》的一些思考

Professional judgment,self-interest tendency and moral drive—Reflections on the code of professional ethics for accounting personnel

包括会计准则在内的会计法律制度体系具有不完备性,使得会计在实务中不得不经常依据宏观会计原则进行会计职业判断。面对复杂多变的经济社会环境,为了保证“真实和公允”的生产会计信息,会计人员必须遵循既有的法律规范并充分考虑业务的特有属性。但会计人员的“经济人”属性以及有限理性,常常还要经受复杂环境的影响和职业道德考验。《会计人员职业道德规范》的出台与实施,对实务而言类似于将会计职业道德由“自律”转化为“他律”,由“软约束”固化为“硬约束”,进而可以更好地指导会计行业规范、健康、有序地发展。

The accounting legal system,including accounting standards,is incomplete,which often forces accountants to make professional judgments based on macro accounting principles in practice.In the face of complex and ever-changing economic and social environments,in order to ensure“true and fair”production accounting information,accounting personnel must comply with existing legal norms and fully consider the unique attributes of the business.However,the“economic man”attribute and bounded rationality of accounting personnel often have to withstand the influence of complex environments and professional ethics tests.The introduction and implementation of the Code of Professional Ethics for Accounting Personnel is similar to transforming accounting professional ethics from“self-discipline”to“heteronomy”,solidifying from“soft constraints”to“hard constraints”,which can better guide the standardized,healthy,and orderly development of the accounting industry.