论会计公正
本站原创 论文中文摘要：会计公正理论研究有着现实的社会背景,深刻的理论背景和鲜明的时代背景。在本文中,我们接受会计是一种契约的观点,并应用罗尔斯的契约论公正理论工具对会计公正理论的内涵与价值进行分析,认为会计公正首先是一种契约公正,从而将会计公正理论建立在罗尔斯的公正理论基础之上。我们认为会计公正同样可以分为程序公正与结果公正。会计的程序公正包含着两个方面:制度公正与个人行为公正。会计公正首先是制度公正,会计制度公正是会计个人行为公正的前提,会计个人行为的公正性要建立在会计制度公正的基础之上。会计结果公正即分配公正是建立在会计程序的基础之上的,它必须由会计程序公正来实现。我们认为,会计公正体系最基本的价值属性有三个方面:公正、效率、稳定。而我们的这种“期望”或“理想”,只能通过会计程序公正即现实的制度安排与执行来实现,一旦我们要求会计公正体系具有公正、效率、稳定的性状、属性,在会计公正体系的程序建设中我们必然也要遵循这三个方面的原则。由此,我们对会计公正程序的建设提出了一些建议。我们认为,会计制度的公正,从制度源头即制定过程就需要符合公正的原则,会计制度的内容也应当具有中立的价值取向,同时,正如罗尔斯指出的,社会制度的制定应当倾向于弱者的利益,我们在会计制度制定中也应当体现出罗尔斯的两个正义原则中的“差别原则”,我们认为最明显的体现就在于会计信息的强制披露上,确保大部分会计信息使用者都拥有平等的机会。公正的会计制度需要由人来合理正确的执行才能达到公正的结果,因此会计人员的个人公正也是不可或缺的一个要素。会计人员的个人公正也是要建立在制度公正的基础上的,因此我们需要将会计人员的行为要求制度化、准则化,降低对会计人员个人道德水平、个人素质的过度依赖。同时我们应当看到,制度作为一种契约,必然是不完备的,会计人员的个人道德自律也同样是会计公正理论大厦不可分割的组成部分。此外,会计公正的实现不仅仅靠事前的制度安排与事中的有效控制,对会计不公正状态的事后矫正也是至关重要的。会计矫正公正就是通过对违反会计公正的行为的惩罚和对被侵害利益的恢复,以维持和矫正会计公正的状态。我们认为会计矫正公正主要涉及两个方面,那就是会计法律责任的认定与会计法律责任的制裁
Abstract（英文摘要）： The study on the theory of accounting justice has practical social background, profound theoretical background, and fresh era background. In this paper, we adopt the view that accounting is a kind of contract, and we analyse the intention and the value of the theory of accounting justice with the tools of Rawls’ theory of justice as form of contract doctrine. We consider that accounting justice is firstly a kind of contract justice, and so we construct the theory of accounting justice on the base of Rawls’ theory of justice. We consider that accounting justice also can be divided into procedural justice and consequential justice. The procedural justice of accounting includes two aspect, justice of institution and justice of personal behior. Accounting justice is firstly a kind of institution justice, the justice of the accounting institution is the precondition and the base of the justice of the accountants’personal behior. The consequential justice, the distribution justice, of accounting is constructed on the base of procedural justice of accounting, and should be realized by procedural justice of accounting. We consider that the basic value of accounting justice system includes three aspects: justice, efficiency, and stability. And this expectation, or we can say ideal, only can be realized through the procedural justice of accounting, the practical institution arrangement and performance. Once we require the accounting justice system has the characters of justice, efficiency, and stability, in the construction of accounting justice system we should abide by the principle of these three aspects as a necessity. Therefore we bring forward some advice on the construction of the procedure of accounting justice. We consider that the origin, the formulation procedure of the accounting institution should abide by the principle of justice, the content of the accounting institution should he the value of impartiality. And as it said by Rawls, in the constitution of social institution the highest priority should be given to the benefit of the least advantaged class. The formulation of accounting institution also should abide by the“difference principle”, in our view, the most obvious embodiment is the obligatory disclosure system of accounting information, so most of the accounting information users he the equal opportunity. We consider that the just accounting institution should be performed correctly, so the justice of the accountants’personal behior is also essential. Since the justice of institution is the precondition and the base of the justice of personal behior, we should systematize the requirement on the personal behior of accountants into standards, so that we can depend less on accountants’morality and capability. However we should remember that institution, as a contract is insufficient, the self-discipline of accountants’morality is also essential in the accounting justice system. And furthermore, rectification is also very important to the unjust state of accounting. The rectificative justice of accounting is the punishment and retribution of the behior offending the justice of accounting to maintain and rectify the just state of accounting. In our view, the rectificative justice of accounting involves two aspects, the cognizance and retribution of accounting legal responsibility.
论文关键词： 会计公正；程序公正；制度公正；行为公正；矫正公正；
Key words（英文摘要）： accounting justice；procedural justice；institution justice；behior justice；rectificative justice；
Abstract（英文摘要）： The study on the theory of accounting justice has practical social background, profound theoretical background, and fresh era background. In this paper, we adopt the view that accounting is a kind of contract, and we analyse the intention and the value of the theory of accounting justice with the tools of Rawls’ theory of justice as form of contract doctrine. We consider that accounting justice is firstly a kind of contract justice, and so we construct the theory of accounting justice on the base of Rawls’ theory of justice. We consider that accounting justice also can be divided into procedural justice and consequential justice. The procedural justice of accounting includes two aspect, justice of institution and justice of personal behior. Accounting justice is firstly a kind of institution justice, the justice of the accounting institution is the precondition and the base of the justice of the accountants’personal behior. The consequential justice, the distribution justice, of accounting is constructed on the base of procedural justice of accounting, and should be realized by procedural justice of accounting. We consider that the basic value of accounting justice system includes three aspects: justice, efficiency, and stability. And this expectation, or we can say ideal, only can be realized through the procedural justice of accounting, the practical institution arrangement and performance. Once we require the accounting justice system has the characters of justice, efficiency, and stability, in the construction of accounting justice system we should abide by the principle of these three aspects as a necessity. Therefore we bring forward some advice on the construction of the procedure of accounting justice. We consider that the origin, the formulation procedure of the accounting institution should abide by the principle of justice, the content of the accounting institution should he the value of impartiality. And as it said by Rawls, in the constitution of social institution the highest priority should be given to the benefit of the least advantaged class. The formulation of accounting institution also should abide by the“difference principle”, in our view, the most obvious embodiment is the obligatory disclosure system of accounting information, so most of the accounting information users he the equal opportunity. We consider that the just accounting institution should be performed correctly, so the justice of the accountants’personal behior is also essential. Since the justice of institution is the precondition and the base of the justice of personal behior, we should systematize the requirement on the personal behior of accountants into standards, so that we can depend less on accountants’morality and capability. However we should remember that institution, as a contract is insufficient, the self-discipline of accountants’morality is also essential in the accounting justice system. And furthermore, rectification is also very important to the unjust state of accounting. The rectificative justice of accounting is the punishment and retribution of the behior offending the justice of accounting to maintain and rectify the just state of accounting. In our view, the rectificative justice of accounting involves two aspects, the cognizance and retribution of accounting legal responsibility.
论文关键词： 会计公正；程序公正；制度公正；行为公正；矫正公正；
Key words（英文摘要）： accounting justice；procedural justice；institution justice；behior justice；rectificative justice；