会计道德对会计透明度影响分析
本站原创 论文中文摘要：2001 年1 月, 普华永道(Price Waterhouse & Coopers) 在发布的一份关于“不透明指数”(The Opacity Index) 的调查报告中指出,在其所调查的35 个国家(地区) 中,中国是透明度最低的国家。中国的“不透明指数”为87 , 位居35 个国家之首, 远远高于不透明指数最低的新加坡(29) 和美国(36);在会计透明度方面,中国的“会计不透明指数”为86 , 仅次于南非(90) , 会计透明度与其他国家相比有明显的差距。这之后,会计理论界对会计透明度的研究愈趋炙热。国内一些学者对于会计透明度的涵义、概念以及如何实现会计透明度做了深入的研究和论述,并提出了许多对提高我国会计透明度切实可行的建议。但是,纵观近年来国内学者的研究内容,专门从会计道德的角度对会计透明度进行研究的文献却寥寥无几。然而,会计道德是影响会计透明度的重要因素。所以,本文从会计道德的角度分析了会计透明度偏低的原因,并在此基础上提出了建立和完善我国会计道德的措施:健全和完善会计法律制度对会计道德的规范,加强企业道德建设,建立健全会计道德教育体系,建立和完善会计道德奖惩机制,建立健全会计道德监管评价机制
Abstract（英文摘要）： Accounting provides the enterprises with useful information, whose qualities are influential to the beneficial main bodies, thus the research on accounting information is the main point in the theoretical field. Following the discussion on relativity and reliability of accounting information as well as the concern on information-disclosure, the accounting transparency becomes the focus in recent years. Despite of the extensive research and feasible suggestion on the accounting information-distortion and accounting transparency, the study on accounting transparency from the viewpoint of accounting morality is quite sparse. Then is there any relationship between accounting morality and accounting transparency? If it does, which is more important to accounting transparency, the accounting morality or the accounting regulation? How to strengthen the accounting morality construction in order to improve the accounting transparency? All these show the value of the research on the accounting transparency from the accounting viewpoint. In January 2001, Price Waterhouse & Coopers announced the research report on the Opacity Index, which pointed out the relatively low accounting transparency degree in China. Many scholars in China put forward some advices on this topic based on scientific research. But these advices mainly put emphasis on the establishment of accounting laws and regulations rather than the accounting morality construction. In that case, the consequence will be like that of America: the accounting information transparency is only theoretical rather than practical. So the analysis on the importance of accounting morality in the realization of high accounting information transparency is meaningful. Morality and law, which he similarities and differences, are the two forms of social regulations. They are subject to the superstructure, and serve the economic basis. As two social regulation methods, morality and law complement each other from the very beginning when human beings stepped into the civilized society. Legal system is meaningful to construct and remain the social order, but the power of morality should not be fallen into neglect. The function of accounting morality determines it cannot be replaced in the accounting regulation system. The illegal activities must be immoral, but there are also immoral problems in the legal activities. Though there are many differences between accounting morality and accounting regulations in many aspects, the accounting morality is the social and ideological basis for the accounting regulation’s normal function, on the other hand, the accounting regulation is the guarantee for the forming and complying with the accounting morality. The qualified accounting information needs not only the regulations but alsothe accounting staff’s morality. The combination of accounting morality and regulation is the basis way out to solve the problem of low accounting transparency degree. This paper analyzes our country’s accounting morality situation first, and then gives some advices on the construction of accounting morality. The research reveals that, under the circumstance of socialistic market economy, most accountants can insist on the regulations and participate in the management. However, there are still a all part of accountants whose professional ethics begin to decline. The cause for this declination can be analyzed from many aspects: the morality declination of enterprises, the working environment influences the accounting morality, the accounting morality education lies behind, and the accountants’material welfare cannot be fully provided. Thus the improvement on accounting transparency degree through strengthening the accounting morality construction bears no delay. The accounting morality construction is complicated and systematic, and it cannot succeed at the first try, so the professional concept is essential to the accountants. This paper puts emphasis on the accounting morality intensification from the following aspects: amplify and perfect the accounting regulation toward accounting morality, emphasize on the accounting morality construction of the enterprises, perfect relative systems and provide the accountants a good working environment, establish and strengthen the
论文关键词： 会计道德；会计透明度；现状与成因；建设；
Abstract（英文摘要）： Accounting provides the enterprises with useful information, whose qualities are influential to the beneficial main bodies, thus the research on accounting information is the main point in the theoretical field. Following the discussion on relativity and reliability of accounting information as well as the concern on information-disclosure, the accounting transparency becomes the focus in recent years. Despite of the extensive research and feasible suggestion on the accounting information-distortion and accounting transparency, the study on accounting transparency from the viewpoint of accounting morality is quite sparse. Then is there any relationship between accounting morality and accounting transparency? If it does, which is more important to accounting transparency, the accounting morality or the accounting regulation? How to strengthen the accounting morality construction in order to improve the accounting transparency? All these show the value of the research on the accounting transparency from the accounting viewpoint. In January 2001, Price Waterhouse & Coopers announced the research report on the Opacity Index, which pointed out the relatively low accounting transparency degree in China. Many scholars in China put forward some advices on this topic based on scientific research. But these advices mainly put emphasis on the establishment of accounting laws and regulations rather than the accounting morality construction. In that case, the consequence will be like that of America: the accounting information transparency is only theoretical rather than practical. So the analysis on the importance of accounting morality in the realization of high accounting information transparency is meaningful. Morality and law, which he similarities and differences, are the two forms of social regulations. They are subject to the superstructure, and serve the economic basis. As two social regulation methods, morality and law complement each other from the very beginning when human beings stepped into the civilized society. Legal system is meaningful to construct and remain the social order, but the power of morality should not be fallen into neglect. The function of accounting morality determines it cannot be replaced in the accounting regulation system. The illegal activities must be immoral, but there are also immoral problems in the legal activities. Though there are many differences between accounting morality and accounting regulations in many aspects, the accounting morality is the social and ideological basis for the accounting regulation’s normal function, on the other hand, the accounting regulation is the guarantee for the forming and complying with the accounting morality. The qualified accounting information needs not only the regulations but alsothe accounting staff’s morality. The combination of accounting morality and regulation is the basis way out to solve the problem of low accounting transparency degree. This paper analyzes our country’s accounting morality situation first, and then gives some advices on the construction of accounting morality. The research reveals that, under the circumstance of socialistic market economy, most accountants can insist on the regulations and participate in the management. However, there are still a all part of accountants whose professional ethics begin to decline. The cause for this declination can be analyzed from many aspects: the morality declination of enterprises, the working environment influences the accounting morality, the accounting morality education lies behind, and the accountants’material welfare cannot be fully provided. Thus the improvement on accounting transparency degree through strengthening the accounting morality construction bears no delay. The accounting morality construction is complicated and systematic, and it cannot succeed at the first try, so the professional concept is essential to the accountants. This paper puts emphasis on the accounting morality intensification from the following aspects: amplify and perfect the accounting regulation toward accounting morality, emphasize on the accounting morality construction of the enterprises, perfect relative systems and provide the accountants a good working environment, establish and strengthen the
论文关键词： 会计道德；会计透明度；现状与成因；建设；