论我国股市道德的“蛛网理论”

当前我国股市正在快速发展中,股市道德问题也日益为世人瞩目。股市道德及不道德力量同股市欺诈等问题具有相互对应关系,这就形成了一个制衡机制;在具体的运行中,其制衡机制可以两种依道德曲线的斜率不同,而呈封闭、收敛和发散三种"蛛网"运行状态;依此原理,以德治市的关键是要遏制"发散的蛛网"、争取股市运行于"收敛的蛛网"状态。

对当前我国股市投机的道德思考

股市道德是对股市运行的能动反映,在一定范围内又能够起到规范股市运行、促进股市发展的作用。目前,我国股市运行中的投机问题极为突出。因此,从道德的角度对其加以剖析并寻求解决的对策无疑是必要的。

论当前中国股市伦理

股市伦理体系就是三个相关联的层次:股市的伦理价值;股市运行的伦理原则;股市各参与主体应遵循的伦理准则和规范。股市的伦理价值就是股市的"有用性"和"应该如何",股市的伦理原则是这种"应然"对现实股市的要求的概括,各参与主体应遵循的伦理规范则是股市伦理价值和原则的体现。

论当前我国股市的伦理

股市伦理体系包括股市的伦理价值、股市运行的伦理原则、股市各参与主体应遵循的伦理准则和规范三个方面。股市的伦理价值,就是股市的"有用性"和"应该如何"?股市的伦理原则,则是这种"应然"对现实股市的要求的概括。各参与主体应遵循的伦理规范,则是股市伦理价值和原则的体现。

The Factors Affecting Financial Reporting Reliability： An Empirical Research of Public Listed Companies in Thailand

The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand （SET） are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.