论会计伦理人假设

会计伦理人和经济人的内在统一构成了会计伦理人假设的伦理基础。会计伦理人是会计存在的前提条件,是建立会计科学体系的基础。会计的其他假设、原则和方法都是在这一基础上展开。会计学就是一部会计伦理学。会计人是伦理人,每个人要成为会计之前必须接受伦理学教育。诚信危机是社会现象,决不是单单会计人员问题。大规模的会计职业道德教育也许会有些意义,但这决不是问题所在,一个公平正义的法律制度才是解决问题的关键。

On Accounting Ethic Man Hypothesis

The inherent unity of accounting ethic man and economic man constitutes the ethic basis of the hypothesis of accounting ethic man.Accounting ethic man is the precondition of the existence of accountants and the basis of constructing the scientific system of accounting science.The other hypotheses,principles and methods of accounting are evolved on this basis.Accounting science is accounting ethics.An accounting man is an ethic man.Anyone who wants to be an accountant must receive ethic education first.Trust crisis is a kind of social phenomenon,not only a problem of accountants.Large-scale accounting profession moral education might be useful,but it cannot solve the problem.A fair and just law system is the key to solving the problem.