学视角会计信息失真分析
本站原创 论文中文摘要：会计信息是对企业乃至整个市场经济社会的经济活动进行控制和监督的主要依据和手段,是社会经济有效运行的重要基础。会计信息失真的现象轻则影响到社会经济秩序,重则导致市场失灵和经济崩溃等可怕局面的出现,因此,各国会计理论界和政府都非常重视会计信息失真问题的研究和解决。在当今社会中,尽管有关部门查处的力度在不断加大,但是,会计信息失真的案例却如“离离原上草”一样,不断上演着“野火烧不尽,春风吹又生”的闹剧,并逐渐从纯粹的会计领域问题演化成为一个复杂的社会问题。在这种情况下,人们不仅要问,为什么会计信息失真的事件会屡禁不止?只有把这个问题分析清楚了,才能真正的寻找到有效治理和防范会计信息失真的方法。义利关系的问题,也就是追求利益与信守道德的问题是学的基本问题之一。这一问题体现在对会计信息处理的问题上,就是如实披露还是违规操作的问题——如实披露意味着会计行为主体信守会计道德,从而保证了会计信息的真实性；违规操作则是会计行为主体为追逐利益而违背会计道德,制造和提供虚假会计信息,导致会计信息失真。针对这个问题的分析,学主要有功利论和道义论两种视角。功利论的实质是利益权衡论,即个人利益与他人利益、个体利益与公众利益之间的权衡,如果二者保持均衡,会计信息失真一般不会发生,如果二者失衡,则会发生会计信息失真,也就是说,会计相关行为主体在利益权衡中向自身、小集团的利益倾斜,弃他人、公众利益于不顾,导致利益失衡,从而选择违规操作。而道义论则强调行为的道德前提与规范,认为道德失范(包括内律失范与外律失范)是非道德行为发生的根源。从道义论的视角分析,虚假会计信息之所以产生,是会计行为道德失范的必然结果。事实上,现实中的会计信息失真既有利益失衡的原因,也有道德失范的原因,正是这二者结合,才导致了目前会计信息失真屡禁不止。因此,本文将运用功利论与道义论这两种理论来分析会计信息失真行为产生的原因,进而探究其治理措施。本文首先对传统的会计信息失真的定义进行了探讨。在分析了会计信息的“相对真实性”与“绝对真实性”的矛盾后,本文认为传统的会计信息失真“三分法”的合理性值得商榷,因此,本文新提出了会计信息失真的二分法,即只根据在会计信息失真的过程中是否掺杂了人的主观意愿为原则,将会计信息失真划分为：客观性会计信息失真和主观性会计信息失真,并指出其中最让人深恶痛绝的,最需要彻底根治的是后者。然后,本文分别从学中的“功利论”和“道义论”出发对会计从业人员和会计领导人员参与会计信息失真行为的动机进行了分析。在本文看来,目前会计信息失真案例屡禁不止的根本原因在于目前“求利”行为与“求义”行为已经失衡了。由于现有的查处力度太小,而查处后处罚的力度又太低,已经失去了“以利制利”的力度；而现有企业道德以及会计职业道德的失范又使得人们失去了“以义制利”的手段,因此几乎没有任何有效制约的会计信息失真便如同脱缰的野马一样不受控制了。最后,根据本文的分析,本文认为要对会计信息失真现象进行有效的治理,必须同时从“以利制利”和“以义制利”两个角度出发,构建有效的制度环境和道德环境,搭建起种种有形的和无形的框架
Abstract（英文摘要）： Accounting information is the main foundation and method for the whole society and enterprise to control and supervise the economic activity, which is one of the most important bases of the social economic function. The anamorphic accounting information will heily influence the function of social economic, and even will lead to such a terrible situation that the social economy collapses or even the market regulation fails. Hence, in reality, the researchers and the governments he been trying to find out some effective way to oid the anamorphic accounting information for years. Although the governments are doing what they can to eliminate the anamorphic accounting information, however, the anamorphic accounting information still appears everywhere like a ghost. Such a phenomenon has become a complex social problem for the whole world. In face of this situation, people wonder why the anamorphic accounting information has such a strong vitality and how can we get rid of this ghost from our economic life. Only when the answer of this question is found, the best way to prevent the anamorphic accounting information can be found.The study on the relationship between the benefits and morals, or the relationship between the profit purchase and the morals observance is one of the main interests of ethics. When this object is presented on the accounting information field, it is whether the information should be presented objectively:if the information is presented objectively, it means the accounting agents he followed their professional morals, thus the authenticity of the accounting information can be ensured; if the accounting agents do not follow their professional morals, they will produce and offer the inveracious accounting information for the benefit. Usually, there are two perspectives on this object:utilitarian and deontology. The substance of utilitarian is benefit evaluation. This means the agent will evaluate the relationship between the personal benefit and the public benefit. If the relationship is balanced, the accounting information distortion will not appear, however if the balance is broken, it will appear. This is to say that the distortion of accounting information will take place because the benefit relationship is unbalanced. The deontology does not emphasize the benefit balance; however, it emphasizes morality and criterion. According to the deontology, any non-moral event takes place only because of the moral collapse. From this point, it can be denoted that the accounting information distortion event is the direct result of the moral collapse. In fact, the real accounting information distortion event is due to the combination of the benefit unbalance and the moral collapse. In this study, the utilitarian and deontology will be employed to analyze the reason for the accounting information distortion to find out some solutions for this problem.In this study, the conventional definition on the anamorphic accounting information has been discussed. By analyzing the conflict of "Relative Authenticity" and "Absolute Authenticity", the conventional "trichotomy" definition on the anamorphic accounting information is questionable. Thus, a new definition on the anamorphic accounting information termed as "dichotomy" is introduced in this study. The dichotomy means that the anamorphic accounting information can be classified as the objective anamorphic accounting information and the subjective anamorphic accounting information, among which, the heinous one that should be completely cured is the later. Such a classification is depended on whether human’s subjective will is mixed while the anamorphic accounting information is generated.Then, in this study, the motives for the accountants and their leaders to be concern with the accounting information distortion event were analyzed from the perspective of the utilitarian and the deontology. According to the authors, the fundamental reason for the accounting information distortion events is that the relationship between the pursuit of benefit and the pursuit of moral has been unbalanced. Because current investigating and punishing method is not potent enough, it is almost impossible to "control by benefit", and at the same time, as the moral collapse has already occurred in the enterprise and accounting field, it is also almost impossible to "control by moral". Thus, the accounting information distortion event is being out of control.In the end, according the analysis in this study, the author believes that in order to deal with the accounting information distortion event, it should be implemented form two perspective:"controlled by benefit" and "controlled by moral". Thus, a new ethnics’framework to prevent the anamorphic accounting information is introduced, which is supposed to be helpful to consummate the method to oid the anamorphic accounting information.
论文关键词： 会计信息；学；功利论；道义论；收益比；
Key words（英文摘要）： Accounting information；Ethnics；Utilitariani；Deontology；Benefit Ratio；
Abstract（英文摘要）： Accounting information is the main foundation and method for the whole society and enterprise to control and supervise the economic activity, which is one of the most important bases of the social economic function. The anamorphic accounting information will heily influence the function of social economic, and even will lead to such a terrible situation that the social economy collapses or even the market regulation fails. Hence, in reality, the researchers and the governments he been trying to find out some effective way to oid the anamorphic accounting information for years. Although the governments are doing what they can to eliminate the anamorphic accounting information, however, the anamorphic accounting information still appears everywhere like a ghost. Such a phenomenon has become a complex social problem for the whole world. In face of this situation, people wonder why the anamorphic accounting information has such a strong vitality and how can we get rid of this ghost from our economic life. Only when the answer of this question is found, the best way to prevent the anamorphic accounting information can be found.The study on the relationship between the benefits and morals, or the relationship between the profit purchase and the morals observance is one of the main interests of ethics. When this object is presented on the accounting information field, it is whether the information should be presented objectively:if the information is presented objectively, it means the accounting agents he followed their professional morals, thus the authenticity of the accounting information can be ensured; if the accounting agents do not follow their professional morals, they will produce and offer the inveracious accounting information for the benefit. Usually, there are two perspectives on this object:utilitarian and deontology. The substance of utilitarian is benefit evaluation. This means the agent will evaluate the relationship between the personal benefit and the public benefit. If the relationship is balanced, the accounting information distortion will not appear, however if the balance is broken, it will appear. This is to say that the distortion of accounting information will take place because the benefit relationship is unbalanced. The deontology does not emphasize the benefit balance; however, it emphasizes morality and criterion. According to the deontology, any non-moral event takes place only because of the moral collapse. From this point, it can be denoted that the accounting information distortion event is the direct result of the moral collapse. In fact, the real accounting information distortion event is due to the combination of the benefit unbalance and the moral collapse. In this study, the utilitarian and deontology will be employed to analyze the reason for the accounting information distortion to find out some solutions for this problem.In this study, the conventional definition on the anamorphic accounting information has been discussed. By analyzing the conflict of "Relative Authenticity" and "Absolute Authenticity", the conventional "trichotomy" definition on the anamorphic accounting information is questionable. Thus, a new definition on the anamorphic accounting information termed as "dichotomy" is introduced in this study. The dichotomy means that the anamorphic accounting information can be classified as the objective anamorphic accounting information and the subjective anamorphic accounting information, among which, the heinous one that should be completely cured is the later. Such a classification is depended on whether human’s subjective will is mixed while the anamorphic accounting information is generated.Then, in this study, the motives for the accountants and their leaders to be concern with the accounting information distortion event were analyzed from the perspective of the utilitarian and the deontology. According to the authors, the fundamental reason for the accounting information distortion events is that the relationship between the pursuit of benefit and the pursuit of moral has been unbalanced. Because current investigating and punishing method is not potent enough, it is almost impossible to "control by benefit", and at the same time, as the moral collapse has already occurred in the enterprise and accounting field, it is also almost impossible to "control by moral". Thus, the accounting information distortion event is being out of control.In the end, according the analysis in this study, the author believes that in order to deal with the accounting information distortion event, it should be implemented form two perspective:"controlled by benefit" and "controlled by moral". Thus, a new ethnics’framework to prevent the anamorphic accounting information is introduced, which is supposed to be helpful to consummate the method to oid the anamorphic accounting information.
论文关键词： 会计信息；学；功利论；道义论；收益比；
Key words（英文摘要）： Accounting information；Ethnics；Utilitariani；Deontology；Benefit Ratio；