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屡见不鲜和屡禁不绝的财务造假现象,已经极大地损害了财会职业和财会人员的形象,使他们陷入严重的社会信任危机之中。虽然这有着非常复杂的原因,但是已有财务理论对财务关系及其处理中伦理道德的忽视,可能以单纯财务观点和技术观点误导了财会实务。本文初步分析了某些财务理论中的伦理道德缺失现象,并且提出加强财务伦理道德建设的基本思路。当然,将伦理道德“嵌入”财务学科体系目前尚充满难度。
The common occurrence and repeated prohibition of financial fraud have greatly damaged the image of accounting professionals and accountants, putting them in a serious crisis of social trust. Although this has very complicated reasons, the neglect of the existing financial theories on the financial relations and ethics in their handling may mislead the accounting practice from a purely financial point of view or a technical point of view. This paper analyzes the lack of ethics in some financial theories and puts forward some basic ideas to strengthen the construction of financial ethics. Of course, the ethics “embedding” financial discipline system is still full of difficulty.