會(huì)計(jì)人員道德風(fēng)險(xiǎn)問(wèn)題探究,會(huì)計(jì)職業(yè)道德論文

會(huì)計(jì)人員道德風(fēng)險(xiǎn)問(wèn)題探究,會(huì)計(jì)職業(yè)道德論文【題目】會(huì)計(jì)人員道德風(fēng)險(xiǎn)問(wèn)題探究【第一章】【第二章】【第三章】【第四章】【結(jié)束語(yǔ)/以下為參考文獻(xiàn)】摘要?dú)v史進(jìn)入21世紀(jì)，美國(guó)先后發(fā)生了世通、安然等財(cái)務(wù)報(bào)告造假事件，促使美國(guó)國(guó)會(huì)通過(guò)(薩班斯-奧克斯利法案〕用以加強(qiáng)公司管理。但是類(lèi)似的財(cái)務(wù)事件仍然在全世界各地不斷地上演。近些年來(lái)中國(guó)加大對(duì)會(huì)計(jì)人員道德風(fēng)險(xiǎn)的治理力度，會(huì)計(jì)人員造假事件有所改變。但從整體來(lái)看，我們國(guó)家企業(yè)會(huì)計(jì)人員道德風(fēng)險(xiǎn)問(wèn)題仍然特別普遍，在全世界范圍內(nèi)因會(huì)計(jì)造假而導(dǎo)致的會(huì)計(jì)人員道德風(fēng)險(xiǎn)問(wèn)題在工商業(yè)中繁衍生長(zhǎng)。會(huì)計(jì)人員道德風(fēng)險(xiǎn)主要牽涉經(jīng)濟(jì)學(xué)與倫理學(xué)，本文試從經(jīng)濟(jì)倫理的角度討論會(huì)計(jì)人員道德風(fēng)險(xiǎn)問(wèn)題并分析其產(chǎn)生原因與對(duì)策。經(jīng)濟(jì)倫理是倫理學(xué)中牽涉經(jīng)濟(jì)與倫理關(guān)系的穿插學(xué)科。它凸顯了倫理學(xué)的基本問(wèn)題，即義利關(guān)系問(wèn)題，也就是追求利益與遵循倫理道德之間關(guān)系的問(wèn)題。在會(huì)計(jì)人員工作中，這就具體表現(xiàn)出在僅僅追求經(jīng)濟(jì)利益最大化還是在遵守道德的基礎(chǔ)上追求經(jīng)濟(jì)利益最大化。從經(jīng)濟(jì)學(xué)的角度來(lái)看，會(huì)計(jì)人員要幫助企業(yè)實(shí)現(xiàn)利潤(rùn)的最大化和個(gè)體利益的最大化。從倫理學(xué)的角度看，會(huì)計(jì)人員又需要遵循一定的社會(huì)道德要求。這華而不實(shí)就蘊(yùn)含著道德風(fēng)險(xiǎn)。從經(jīng)濟(jì)倫理的角度來(lái)看，會(huì)計(jì)人員道德風(fēng)險(xiǎn)是指在會(huì)計(jì)活動(dòng)經(jīng)過(guò)中，會(huì)計(jì)人員為了個(gè)體利益最大化，采取不道德行動(dòng)并產(chǎn)生消極社會(huì)后果的可能性。會(huì)計(jì)人員道德風(fēng)險(xiǎn)的主要風(fēng)險(xiǎn)有人為性、不確定性、可變性與多樣性。會(huì)計(jì)人員道德風(fēng)險(xiǎn)的基本類(lèi)型有會(huì)計(jì)環(huán)境道德風(fēng)險(xiǎn)、會(huì)計(jì)職能道德風(fēng)險(xiǎn)、會(huì)計(jì)行為意愿道德風(fēng)險(xiǎn)、會(huì)計(jì)運(yùn)作系統(tǒng)性道德風(fēng)險(xiǎn)等。從經(jīng)濟(jì)學(xué)的角度看，古典經(jīng)濟(jì)學(xué)以為人是理性經(jīng)濟(jì)人，具有自利本性，它是產(chǎn)生道德風(fēng)險(xiǎn)的根本源頭所在。正是在這種經(jīng)濟(jì)人主體追求個(gè)體利益最大化的誘惑下，經(jīng)濟(jì)人所做出的促進(jìn)本身利益最大化的選擇必然會(huì)產(chǎn)生道德風(fēng)險(xiǎn)。會(huì)計(jì)人員為了自個(gè)的利益最大化完全有可能違背社會(huì)道德要求，進(jìn)而構(gòu)成了道德風(fēng)險(xiǎn)。信息經(jīng)濟(jì)學(xué)從博弈論出發(fā)，以為了會(huì)計(jì)人員為了個(gè)體利益與委托人展開(kāi)博弈，導(dǎo)致集體理性與個(gè)體理性的沖突，以致出現(xiàn)道德風(fēng)險(xiǎn)。新制度經(jīng)濟(jì)學(xué)是在借鑒古典經(jīng)濟(jì)學(xué)和信息經(jīng)濟(jì)學(xué)理論的基礎(chǔ)上發(fā)展起來(lái)的，它從人的行為動(dòng)機(jī)層面來(lái)研究道德風(fēng)險(xiǎn)的成因和經(jīng)過(guò)，揭示了會(huì)計(jì)人員出現(xiàn)道德風(fēng)險(xiǎn)的內(nèi)在機(jī)理。制度經(jīng)濟(jì)學(xué)以為會(huì)計(jì)人員的有限理性和時(shí)機(jī)主義傾向是會(huì)計(jì)人員道德風(fēng)險(xiǎn)的主要成因。從倫理學(xué)來(lái)看，會(huì)計(jì)人員道德風(fēng)險(xiǎn)的構(gòu)成與其本身道德認(rèn)識(shí)、道德情感、道德意志和道德行為習(xí)慣等因素密切相關(guān)。認(rèn)識(shí)是行為的先行詞，缺乏正確的認(rèn)識(shí)，會(huì)計(jì)人員道德風(fēng)險(xiǎn)將有產(chǎn)生的可能。從道德情感來(lái)看，假如會(huì)計(jì)人員熱愛(ài)自個(gè)的工作或活動(dòng)，有著正確的情感，把發(fā)展好企業(yè)作為自個(gè)的職業(yè)方向，他就會(huì)積極介入會(huì)計(jì)各種活動(dòng)，愛(ài)崗敬業(yè)，自覺(jué)躲避道德風(fēng)險(xiǎn)。反之，假如把損公肥私作為手段謀取不正當(dāng)私利自，則會(huì)增大道德風(fēng)險(xiǎn)。從道德意志來(lái)看，能否具有堅(jiān)毅果敢的意志，是會(huì)計(jì)人員能否到達(dá)一定道德水平的重要條件，它直接影響道德風(fēng)險(xiǎn)的增加與減少。僅僅只要正確的認(rèn)識(shí)和藹慈善良情感，假如會(huì)計(jì)人員意志薄弱，同樣會(huì)增加道德風(fēng)險(xiǎn)。從道德行為習(xí)慣來(lái)看，一個(gè)會(huì)計(jì)人員的個(gè)別行為很難全面地真實(shí)地反映他的品德思想，只要當(dāng)職業(yè)行為經(jīng)過(guò)很屢次反復(fù)構(gòu)成習(xí)慣后，行為習(xí)慣才能較全面、客觀地反映會(huì)計(jì)人員的思想品德?tīng)顩r。同時(shí)，良好的職業(yè)道德習(xí)慣構(gòu)成后，反過(guò)來(lái)又能夠加深會(huì)計(jì)人員的認(rèn)識(shí)，促進(jìn)情感的培養(yǎng)、意志的鍛煉和信念的養(yǎng)成。從道德風(fēng)險(xiǎn)構(gòu)成的最終根本源頭來(lái)看，功利論和道義論都以為會(huì)計(jì)人員產(chǎn)生道德風(fēng)險(xiǎn)問(wèn)題的根本源頭在于利益失衡，即會(huì)計(jì)人員把個(gè)體利益放置于社會(huì)利益之上，會(huì)計(jì)人員道德自律匱乏，沒(méi)有足夠的自我約束能力。由此，本文以為治理睬計(jì)人員道德風(fēng)險(xiǎn)，從治理原則上看，要貫徹誠(chéng)信為本、義利統(tǒng)一、權(quán)利制衡、合作共贏等原則；從治理機(jī)制上看，要構(gòu)建鼓勵(lì)性機(jī)制與約束性機(jī)制；從治理途徑上看，有宏觀途徑、經(jīng)濟(jì)途徑和倫理途徑，分別需要完善制度，建立健全會(huì)計(jì)法律法規(guī)，為治理道德風(fēng)險(xiǎn)奠定基礎(chǔ)，要加大查處力度，增加會(huì)計(jì)人員違規(guī)的經(jīng)濟(jì)代價(jià)，同時(shí)還需要營(yíng)造良好職業(yè)氣氛，提高道德素質(zhì)，加強(qiáng)倫理教育。本文關(guān)鍵詞語(yǔ)：會(huì)計(jì)人員；道德風(fēng)險(xiǎn)；經(jīng)濟(jì)倫理；對(duì)策ABSTRACTSince2001,AmericanhaseruptedWorldCom,Enronandotherfinancialreportsfraudincident,promptingUSACongresspassedtheSarbanes-Oxleyact,inordertostrengthenthemanagementofthecompany.However,similarfinancialeventwasstagedinallpartsoftheworld.InChina,inrecentyears,thegovernmentincreasedthemoralhazardproblemofaccountingpersonnelmanagement,whichmakestheaccountingpersonnelfraudproblemhasbeenimproved,butonthewhole,themoralhazardproblemofaccountingpersonnelinChinaslargeenterprisesarestillverycommon.Thus,accountingpersonnel,themoralhazardproblemformtheaccountingfraudthroughouttheworldhavesuchascancerlikeincommerceandindustrygrowthandreproduction.Accountantsmoralriskaroundwhyproduce,type,howtogovernance,academiahavelaunchedinterdisciplinaryresearchmultiperspective.Thispapertriestoanalyzethemoralhazardproblemofaccountingpersonnelfromtheangleofethicsandcausesandcountermeasures.Economicethicsbelongstotheinterdisciplinarystudiesinvolvingtherelationshipbetweeneconomyandethicsinethics.Ithighlightsthefundamentalquestionofethics,namelytherelationshipbetweenrighteousnessandinterest,isthepursuitoftheinterestsoftheproblemandfollowtherelationshipbetweenethicsandmorality,asreflectedintheaccountingstaff,isdisclosedtruthfullyorillegaloperation.Fromthepointofviewofeconomics,accountingpersonneltohelpenterprisestomaximizeprofitsandthedesireofindividualstomaximizetherealizationofinterests.Fromtheviewofethics,accountingpersonnelalsoneedtofollowcertainsocialmorality.Amongthem,ithasmoralhazard.Fromtheeconomicpointofviewofethics,moralhazardreferstointheeconomicactivities,themainpossibilityofimmoralactionsmaketheenterpriseortheinterestsofsocietyasawholehaveanegativeeconomicconsequences.Accountantsmoralriskisreferstotheaccountingbusinessprocess,theaccountingstafftothepossibilityofimmoralactionshaveanegativeeconomicconsequences.Theaccountingpersonnelintheaccountingpractice,becauseoftheinformationasymmetryofaccountingpolicy,economicmanagement,havetheopportunitytoeconomicmainbodyorhisownbenefitmaximization,regardlessofsocialmoralrequirements,resultingineconomicorsocialorganizationofnormaleconomicactivityappearslikelyloss.Accountantsmoralriskcanbedividedintotheaccountingenvironmentofmoralrisk,accountingfunction,accountingmoralhazardbehaviorintentionofmoralhazard,accountingoperationsystemofmoralrisk.Thereasonofthisphenomenonfromtheperspectiveofeconomics,classicaleconomicsbelievesthatpeoplearerationaleconomicman,whohasaselfnature,peopleofthisselfishnatureshouldbethereasonwhythemoralrisk.Itisbecauseofthesupremeeconomicsubjectstopursuethemaximizationofindividualinterestsandrationalguidance,maketheeconomypromotethepeoplesownbenefitmaximizationchoicewillproducemoralhazard.Accountingpersonnelinordertomaximizetheirowninterestsisentirelypossibletoviolatethesocialmoralrequirements,thusconstitutingamoralrisk.Informationeconomicstheoryfromtheperspectiveofgametheory,explaintheaccountingpersonneltotheinterestsoftheindividualandtheprincipalandthegamebetweencollectiverationalityandindividualrationality,leadingtoconflict,somoralrisk.Newsystemeconomicsinthedevelopmentonthebasisofclassicaleconomicsandthetheoryofinformationeconomics,tostudythecausesandprocessofthemoralriskfromhumanbehaviormotivationlevel,theintrinsicmechanismofaccountingpersonnelmoralriskreveals.Accountingpersonnelslimitedrationalityandopportunismtendencyistheanalysisaboutthecausesofmoralhazardofinstitutionaleconomicsissummedup.Fromtheethicspointofview,theformationofaccountantsmoralriskandaccountingpersonnelownmoralcognition,moralemotion,moralwillandmoralbehaviorhabitsandotherfactorsarecloselyrelated.Fromthemoralunderstanding,peoplesideologicalandmoralformationanddevelopmentcannotdowithoutcertainmoralcognition.Understandingisthebehaviorandthepilotbehavior,doesnothaveacorrectunderstanding,accountantsmoralriskiseasytoproduce.Fromtheviewofmoralemotion,iftheaccountingpersonnelwholovetheirworkoractivities,withtherightemotion,bringfortheenterpriseandsocialdevelopmentwellastheirdirection,hewillworkhardtoparticipateinaccountingactivities,dedication,andconsciouslyavoidmoralrisk.Conversely,iftheformationofincorrectemotional,toseekingastheirgoal,itwillshowabadattitude,increasemoralhazard.Fromthemoralwill,whethertohavetheresolutewill,isanimportantconditionfortheaccountingpersonnelcanreachacertainlevelofmorality.Itdirectlyaffectstheincreaseanddecreasetheriskofmoralhazard.Onlyacorrectunderstandingandgoodemotion,iftheaccountingpersonnelwillisweak,willalsoincreasetheriskofmoralhazard.Fromthemoralbehaviorhabits,anaccountingpersonnelsindividualbehaviorisdifficulttofullyreflecthismoralthought,onlyintheoccupationbehavioraftermanytimesofrepeatedformhabits,habitscancomprehensively,objectivelyreflectthecomprehensive,ideologicalandmoralstatusofaccountingpersonnel.Atthesametimeoccupation,goodmoralhabitsformed,inturncandeepentheunderstandingofaccountingpersonnel,todevelopexerciseandfaithwillpromoteemotionalcultivation.Duetothepreviousanalysis,thispaperthinksthattoavoidmoralriskofaccountingpersonnel,needthehelpoftheprinciple,mechanismandpathofthecorresponding.Inprinciple,tocarryoutthegoodfaith,cogenerationofrighteousnessandbenefit,therightbalance,win-wincooperationtoavoidthemoralhazardoftheaccountingpersonnelprinciple.Fromthemechanism,incentivemechanismandconstraintmechanismtoconstructtheaccountingpersonneloftheaccountingstafftoavoidmoralhazard.Fromthepath,itneedtoperfectthesystem,establishandperfecttheaccountinglawsandregulations,andlaythefoundationforthemoralriskavoidance;tointensifytheinvestigationandpunishment,perfectingthesystemofrewardsandpenalties,increasingeconomiccostaccountingpersonnelviolations;atthesametime,alsoneedtocreateagoodatmosphereofoccupation,improvethemoralquality,strengthenethicaleducation.Keywords:Accounting;Themoralrisk;EconomicEthics;