会计制度 公共领域与会计职业道德

本文通过分析针对会计事项的会计制度配置格局,探讨了会计制度存在的公共领域,并试图从会计制度公共领域嵌入会计职业道德机制,厘清约束会计行为的会计制度机制和会计职业道德机制的功能耦合关系。进一步,基于主、客观职业道德理论,阐述了会计职业道德体系的构建思路。

Accounting Institutions, Public Domain and Professional Ethics for Accountants

This paper probes into the public domain of accounting institutions,through analyzing allocation structure of accounting institutions aiming at accounting items.It tries to imbed professional ethics mechanism for accounting through public domain,and set forth the coupling relation of function between accounting institution mechanism and professional ethics mechanism for accounting.Besides,it clarifies the structure of standard of ethics for accountants and constructing thoughts,on the basis of theories about subjective professional ethics and objective professional ethics.