利益相关者的合作博弈与公司财务和谐治理

公司财务治理的核心是财权配置。在利益相关者就公司财权的分配进行谈判的合作博弈模型中，各利益相关者的威胁点、谈判力及对谈判破裂的担心程度决定谈判结果。实现公司财务和谐治理的关键在于：通过改善财务治理环境、构建群体博弈机制、利益表达的规范化和制度化及建立财务相机治理机制，维护弱势利益相关者在财务治理中应有的谈判力。     

再议公司财务治理的客体：财权

一、财权的来源：从股东的资本到利益相关者的资源 公司财权的源泉决定着公司财权的动机和财务运作目标,也决定着公司财权的配置结构。实际上,这个命题等价于公司权力的来源。从理论和现实看,谁拥有企业权力,谁也就分享企业财权。主流的经济学和管理学理论认为,公司的财权形成于财务资本,换句话说,     

公司财务治理模式初探

一、公司财务治理意义 （一）财务治理是公司治理的重要组成部分 公司治理是对两权分离下所有者与经营者权力结构的一种制度安排。公司治理涉及企业的方方面面．公司财务治理是其中一个重要组成部分．其目的是解决企业经济利益各方面的冲突．保证公司治理的有效运行。财务治理是连接权利与利益的纽带,是公司治理的一个核心。财务治理把责、权、利三者有机地结合起来．使公司治理结构充分发挥效率．促进公司运作良性循环。     

会计职业道德问题与加强职业道德建设

会计职业道德是指在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范.员工具备良好的职业道德有助于企业具备竞争优势,从而在激烈的市场大潮中占据有利制高点,立于不败之地.     

试论会计职业道德现状及重建

会计职业道德是一般社会道德在财会业务中的具体体现,是会计人员在从事职业行为时必须遵守的行为规则,它是会计人员职业道德、职业纪律和职业责任的总称。财政部颁发的《会计基础工作规定》中,专门就会计人员的职业道德提出了六个方面的要求,即：＂敬业爱岗,熟悉法规,依法办事,客观公正,搞好服务,保守秘密＂。     

再议公司财务治理的客体:财权

一、财权的来源:从股东的资本到利益相关者的资源公司财权的源泉决定着公司财权的动机和财务运作目标,也决定着公司财权的配置结构。实际上,这个命题等价于公司权力的来源。从理论和现实看,谁拥有企业权力,谁也就分享企业财权。主流     

会计职业道德特征与建设途径浅析

会计职业道德是调整会计职业活动利益关系的手段。在市场经济条件下，会计职业活动中的各种经济关系日趋复杂，各经济主体的利益与国家利益、社会公众利益时常发生冲突。会计职业道德可以配合国家法律制度，调整职业关系中的经济利益关系，维护正常的经济秩序，树立良好的会计职业道德风尚，提高会计职业道德水平。加强会计职业道德建设是提高会计公信力的现实要求，     

通过会计职业道德建设打造良好社会环境

随着全球经济一体化进程的加快,市场经济的飞速发展,会计的职业环境也变得日趋复杂,会计的非理性行为越来越多。会计职业道德的遵守虽然具有自觉的性质,但相当多的职业道德问题的产生是因为受到职业环境的影响,创建会计人员职业道德的良好社会环境已成为社会普遍关注的问题。     

上市公司会计舞弊与公司治理

会计舞弊已经成为世界性的难题，从美国的安然、世通、施乐事件，到加拿大北电网络、意大利帕玛拉特财务丑闻，再到国内的银广厦、蓝田股份案件，层出不穷、不胜枚举，其核心就是公司管理层通过会计舞弊提供虚假信息，欺骗市场，掠夺股东、债权人等相关利益。会计舞弊事件的不断爆发极大地动摇了人们对资本市场的信心，造成空前的信任危机。因此，探讨对会计舞弊的根治不能仅仅局限于会计领域，必须放在公司治理的环境中综合考虑。     

上市公司治理结构与公司财务报告舞弊关系分析

当前．上市公司财务舞弊已成为社会上一个敏感而沉重的话题,它像一块毒瘤．时刻威胁着人类社会和经济活动的良性发展．同时也是一个全球性的难题。就我国上市公司而言．近年来,财务舞弊案件接二连三不断发生,不仅给投资者造成巨大损失．而且对于资源的合理配置和证券市场的健康发展带来很大危害。可见识别与防范上市公司财务报告舞弊问题已经成为我国证券市场理论与实践的重要议题,具有十分重要的现实意义。 财务报告信息的产生受到财务制度、会计准则等一系列因素的影响制约．但这些准则制度能否保证财务信息能够真实、公允地反映上市公司的经营状况与经营业绩,最终还取决于董事会．管理层、投资者等公司利益相关者的博弈结果．即公司治理结构的设置。处于强势的利益方可以利用其有利地位,通过各种手段提供失真的财务报表．影响甚至控制财务信息的形成和披露,从而获得不法利益。因此从理论上讲．公司治理结构的完善与否与财务舞弊行为发生具有密切关系。     

论会计职业道德教育

本文认为,要从根本上抑制目前会计信息大面积失真,改善会计领域的不道德行为,就必须加强对会计行为人的职业道德教育,提高会计行为人的道德素质。本文在论述会计职业道德教育的迫切性与主要内容的基础上,探讨了现阶段进行会计职业道德教育的主要方式与途经。     

诚信与会计职业道德

诚实守信是人类在社会生产和生活中为了达到某种意愿而共同约定并相互奠定的一种社会理念,所以说,诚信是一切道德的基础和根本,是人之为人的最重要的品德,是一个社会赖以生存和发展的基石。一个民族或一个国家一旦丧失或弱化了诚信意识,各种道德和腐败现象的产生就是必然的了。     

谈商业伦理对审计执业的影响

本文试就商业伦理影响审计执业的方式进行分析,并对如何建立符合社会主义市场经济需要的商业伦理提出了建议.     

The ethics of corporate governance in public sector organizations

The current climate of increased accountability in public sector organizations has brought to public attention the ethical dimension of corporate governance. This article presents a conceptually informed method for undertaking of an ethically focused audit corporate governance. The conceptual-theoretical terrain is set out in three dimensions: ethics as applied moral philosophy; equity as social justice; and corporate governance as the moral health of an organization. At an operational level, the conceptual model proposed provides a framework to evaluate the overall integrity of an organization and embraces the inter-related themes of individual responsibility, social equity and political responsibility. A method for ethical audits is also set out. It emphasizes the significance of key personnel in (re)producing and challenging the organizational ethos, while recognizing the necessary limitations placed on researchers' commitment to anonymity and confidentiality in the collection, interpretation and analysis of data, and in the eventual sharing of such data.     

Financial development and governance: A panel data analysis incorporating cross-sectional dependence

This study investigates bidirectional causality between governance and financial development using panel data of 101 countries from 1984 to 2013. The financial development–governance nexus is explored using econometric methods robust to cross-sectional dependence, and the relationship between different levels of development and openness is analyzed. Long-run equation estimates show clear evidence that financial development positively affects governance, and this positive impact is found to be robust to three different measures of governance. Further analysis shows that improving governance quality has a positive effect on financial development, while Granger causality tests demonstrate bidirectional causality between financial development and the governance measures. Finally, the impact of financial development on governance is dependent on a country’s level of development and openness. These findings underscore the crucial role of financial development in bringing about good governance reforms and economic growth that, in turn, can further develop the financial sector. As such, a symbiotic and synergistic relationship can persist between good governance, growth, and financial development. The findings provide significant motivation for policymakers to encourage openness and financial sector development to lift the standard of living, especially in emerging economies.     

Relational care in communication as the basis of nonprofit fundraising: Theorizing professional ethics based in stewardship and ethics of care

At its core, fundraising is relationship building. Therefore, ethical fundraising requires cultivating genuine, care-based relationships between various stakeholders by considering relational goals and communicative practices. We advance an ethics of care-oriented approach toward fundraising based in nurturing authentic relationships with multiple organizational stakeholders, including donors, employees, beneficiaries, and volunteers. Drawing upon ethics of care and stewardship scholarship based in public relations, the purpose of this article is to propose relational care in communication through dialogue as an ethical springboard of nonprofit fundraising.     

Occupational identity of management accountants in Britain and Germany

The existence of management accounting as an unproblematic occupational label is often taken for granted. Prompted by contemporary discussions concerning radical changes in management accounting practice, we sought to examine the extent to which practitioners' accounts of practice demonstrate a coherent occupational identity. Collecting sixty-four occupational autobiographies in seventeen German and twelve British firms we found that management accountants in the two countries constructed common occupational identities out of their diverse experiences. Echoing the findings of anthropological practice theory, the good practitioner rhetorically reconciled a wide variety of contradictory attributes in their occupational idiom.     

构筑新时期会计职业道德建设客观监督体系

随着经济体制改革的深入,各种违反会计职业道德的事件频发。从根本上构筑新时期会计职业道德建设客观监督体系,可以降低各类恶性事件的发生频次。文章在对新时期、新环境下的会计职业道德问题分析基础上,提供了一种构筑会计职业道德建设体系的思路。