加强会计基本职能的伦理学思考

会计的基本职能履行效果的优劣直接关系到会计信息的优劣,但现实是会计职能赖以存在的根基———提供真实、可靠、有用的信息正面临着前所未有的挑战。本文试图从伦理学的角度来解释当前会计职能所面临的伦理困境,并提出从健全法律制度、建立健全监管体制、加强会计道德主体建设等方面出发加强会计行业的伦理意识和伦理行为来强化会计所固有的职能。

Ethical Thought of Strengthening Accouting Basic Function

The quality of fulfilling result of accounting's basic function concerns the quality of accounting information directly,but reality is that the foundation of accounting function-Offering true,reliable,useful information is facing the unprecedented challenge.This article attempts to explain the ethical plight that the present accounting function faces from ethics angle,and puts forward that we can strengthen accounting industry's ethical consciousness and behavior from perfecting the legal system,setting up and amplifying regulation system,strengthening accounting morals subject construction,etc to strengthen accounting's inherent function.