会计行为分析
本站原创 论文中文摘要：当前，我国正处于社会经济转型时期，现在社会经济生活中的一个突出问题，就是有不少会计人员和会计师事务所做假账，出具虚假的财务会计报告和审计报告。特别是近几年来，资本市场上发生的琼民源、郑百文、黎明股份、银广夏、麦科特以及中天勤等上市公司和机构案件，在社会上造成了恶劣影响，上市公司和注册会计师的诚信道德遭受到了空前的危机。不仅国内的上市公司和机构有行为，而且在法制非常健全的美国，也发生了安然和安达信事件。会计行为对会计工作秩序乃至整个市场经济秩序带来了严重的影响。朱总理在去年视察上海和北京国家会计学院时都明确提出了“不做假账”的问题。会计信息质量是国民经济正常运转的基础。真实、可靠的会计信息是企业、政府以及其他用户进行决策的依据。虚假会计信息必然会造成决策失误和经济秩序混乱。因此，如何规范会计行为，保证会计信息的真实性、完整性，是当前会计工作所面临的突出问题。然而，会计理论界对这一问题的研究，大多是就会计论会计，忽视了从的角度来研究问题。在现有会计文献中，运用观点研究会计信息失真问题的文献非常有限。本文试图从的角度采用规范分析与案例研究相结合的方法，首先通过考察“安然事件”和“银广夏事件”，提出了会计行为必须符合要求的基本观点。然后，从会计人员主体、会计职业道德、会计工作的特殊性以及会计工作现实等方面系统论述了是最基本的会计行为规范。最后，通过“会计就是责任”的理论分析，较系统地探讨了会计市场不同主体行为的问题，提出了相应的政策建议。本文共分为三大部分：第一部分是“问题的提出：安然事件与银广夏事件”；第二部分是“是最基本的会计行为规范”；第三部分是“会计市场不同主体行为的分析”。本文在以下方面有所创新：主张是最基本的会计行为规范，真实性是会计信息质量的<WP=3>核心，会计就是责任。我们相信，本文对于从道德上规范会计行为，保证会计信息质量，发挥会计职能作用，具有重要的理论意义和现实意义
Abstract（英文摘要）： At present, our country is converting its economic pattern. And in the current social economic life there exists a striking problem that a number of accountants and offices of accounting affairs prepare faked accounts, produce counterfeit accounting and evaluation reports . In the past years, in stock exchanges he occurred some scandals involving Qiongmingyuan, Zhengbeiwen, Liming Stockholding, Yinguangxia, Maikete and etc., and in intermediary agencies, a counterfeiting case with Zhongtianqin. All these he caused great repercussions throughout the society as well as an unprecedented crisis of belief in the integrity and ethic of listed companies and certificated public accountants. Such counterfeiting conducts are not only found in listed companies home but also in Enron and Anderson in the United States of America where law-and-order is quite perfect. Accountants’ counterfeiting conducts he posed a great threat to the order of accountants’ working as well as the order of the whole market economy. So Premier Zhu, in his tour to the State Accountants’ Institutes in Shanghai and Beijing, put forward the important instructions of "No Fake Accountants". The reliability of accounting information serves as the base of the regular national economy. True and reliable accounting information is essential to scientific management of enterprises and government’s making of economic policies. Fake accounting information inevitably brings about mistakes in policy-shaping as well as a chaos in the economic order. Therefore, how to normalize accountants’ conducts and guarantee the reliability and integrity of accounting information bears great significance. Current research of accountants’ conducts, and analysis of the reliability of accounting information done by accounting academics, mostly for the sake of accounting itself, do not investigate the problem from an ethical<WP=5>perspective. Such investigations from an ethical perspective are seldom ailable in current publications.In the text, through the analysis of norms as well as cases from an ethical perspective, the author, firstly raises his viewpoint that in accounting, accountants’ conducts he to be in accord with ethical requirements by analysing Enron and Yinguangxia, secondly states systematically from a viewpoint of accountants, their professional integrity, feature and reality that ethic serves as an essential regulator for accountants’ conducts, and lastly profoundly explores ethical problems with various practioners’ conducts in accounting markets and proposes relevant policies to cope with them by analysing the theory that accounting means responsibility.The text is composed of three chapters: Problem: Enron and Yinguangxia in Chapter One, Ethic serves as an essential regulator for accountants’ conducts in Chapter Two, and Analysis of various practioners’ conducts in accounting markets from an ethical perspective in Chapter Three. The text is original in the following that ethic serves as an essential regulator for accountants’ conducts, that reliability is the core of accounting information, and that accounting means responsibility. We are convinced that the text is significant both in theory and in practice as to, from an ethical perspective, regulating accountants’ conducts, guaranteeing the reliability of accounting information and bringing accountants’ function into a fuller play.
论文关键词： 会计行为；；分析；
Key words（英文摘要）： accountants’ conducts；ethic；analysis；
Abstract（英文摘要）： At present, our country is converting its economic pattern. And in the current social economic life there exists a striking problem that a number of accountants and offices of accounting affairs prepare faked accounts, produce counterfeit accounting and evaluation reports . In the past years, in stock exchanges he occurred some scandals involving Qiongmingyuan, Zhengbeiwen, Liming Stockholding, Yinguangxia, Maikete and etc., and in intermediary agencies, a counterfeiting case with Zhongtianqin. All these he caused great repercussions throughout the society as well as an unprecedented crisis of belief in the integrity and ethic of listed companies and certificated public accountants. Such counterfeiting conducts are not only found in listed companies home but also in Enron and Anderson in the United States of America where law-and-order is quite perfect. Accountants’ counterfeiting conducts he posed a great threat to the order of accountants’ working as well as the order of the whole market economy. So Premier Zhu, in his tour to the State Accountants’ Institutes in Shanghai and Beijing, put forward the important instructions of "No Fake Accountants". The reliability of accounting information serves as the base of the regular national economy. True and reliable accounting information is essential to scientific management of enterprises and government’s making of economic policies. Fake accounting information inevitably brings about mistakes in policy-shaping as well as a chaos in the economic order. Therefore, how to normalize accountants’ conducts and guarantee the reliability and integrity of accounting information bears great significance. Current research of accountants’ conducts, and analysis of the reliability of accounting information done by accounting academics, mostly for the sake of accounting itself, do not investigate the problem from an ethical<WP=5>perspective. Such investigations from an ethical perspective are seldom ailable in current publications.In the text, through the analysis of norms as well as cases from an ethical perspective, the author, firstly raises his viewpoint that in accounting, accountants’ conducts he to be in accord with ethical requirements by analysing Enron and Yinguangxia, secondly states systematically from a viewpoint of accountants, their professional integrity, feature and reality that ethic serves as an essential regulator for accountants’ conducts, and lastly profoundly explores ethical problems with various practioners’ conducts in accounting markets and proposes relevant policies to cope with them by analysing the theory that accounting means responsibility.The text is composed of three chapters: Problem: Enron and Yinguangxia in Chapter One, Ethic serves as an essential regulator for accountants’ conducts in Chapter Two, and Analysis of various practioners’ conducts in accounting markets from an ethical perspective in Chapter Three. The text is original in the following that ethic serves as an essential regulator for accountants’ conducts, that reliability is the core of accounting information, and that accounting means responsibility. We are convinced that the text is significant both in theory and in practice as to, from an ethical perspective, regulating accountants’ conducts, guaranteeing the reliability of accounting information and bringing accountants’ function into a fuller play.
论文关键词： 会计行为；；分析；
Key words（英文摘要）： accountants’ conducts；ethic；analysis；