| 李建，肖祥敏①.基于公司治理的会计伦理二维制衡探析[J].,2011,12(3):35-38 |
| 基于公司治理的会计伦理二维制衡探析 |
| On the Two Dimensional Framework of Accounting Ethic CounterbalanceBased on Co-management |
| 投稿时间：2011-03-19 |
| DOI： |
| 中文关键词: 公司治理 会计伦理 二维制衡 |
| English Keywords:co-management accounting ethic two dimensional counterbalance |
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| 中文摘要: |
| 会计伦理制衡的二维架构是：一个向内的维度，会计职业伦理；一个向外的维度，会计商务伦理。会计伦理二维制衡的必要性是：公司治理的伦理关系错位和缺位；会计伦理二维制衡的理论依据是：德性伦理学视角——构筑会计职业伦理，规范伦理学视角——构筑会计商务伦理。会计伦理二维制衡的途径是：制定会计伦理二维制衡理论的新内容与新规范；进行会计伦理二维制衡理论的教育和培训；建立和完善公司法人治理结构；建立独立会计人制度；建立会计伦理二维制衡的角色责任制。 |
| English Summary: |
| The accounting ethic counterbalance has two dimensional framework：an outward dimension (namely accounting professional ethics) on one hand and an inward dimension (namely accounting business ethics) on the other hand. It is necessary because of the ethics fault and absence of co-management. It is based on the constructive accounting professional ethic from the perspective of virtue ethics and constructive accounting business ethic from the perspective of normative ethics. The approaches of achieving two dimensional counterbalance of accounting ethic are to develop the new content and norms; carry out theoretical education and training; establish and perfect the co-management system by juridical person; establish independent accountant system and establish role responsibility system. |
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