| 伦理导向会计的人文机理与框架研究 |
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| 引用本文： | 徐国君,胡春晖. 伦理导向会计的人文机理与框架研究[J]. 当代财经, 2011, 0(3): 110-119 |
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| 作者姓名： | 徐国君 胡春晖 |
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| 作者单位： | 中国海洋大学管理学院; |
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| 基金项目： | 教育部人文社会科学研究项目“基于人力资本价值的三维会计应用研究”(05JA630055) |
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| 摘 要： | 会计的伦理属性是一种治理机制。"伦理单元"假设从集体视角研究个体,藉此修复"经济人"假设对主体道德目的的"侵害",促使会计治理方向的回归。研究表明:伦理导向会计是以伦理为单一导向的会计,它是指导伦理单元内部经济行为、处理伦理单元内外部关系和利益相关主体共同使用的通用会计,其可以划分为基于元伦理学的伦理导向会计基础理论、基于规范伦理学的伦理导向会计准则和基于美德伦理学的伦理导向会计执行与评价三部分。
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| 关 键 词： | 会计治理 “伦理单元”假设 社会困境 伦理导向会计 人文机理 |
A Study of the Humanity Mechanism and Framework of Ethics-Oriented Accounting |
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| XU Guo-jun,HU Chun-hui. A Study of the Humanity Mechanism and Framework of Ethics-Oriented Accounting[J]. Contemporary Finance & Economics, 2011, 0(3): 110-119 |
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| Authors: | XU Guo-jun HU Chun-hui |
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| Affiliation: | XU Guo-jun,HU Chun-hui(Ocean University of China,Qingdao 266100,China) |
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| Abstract: | The ethical nature of accounting is a governance mechanism.The assumption of ethical unitis for the study of individuals from the perspective of the collectiveness,so as to restore theinvasion and harmon the main body of ethical target by theeconomical manassumption,and promote the return of the direction of accounting governance.The study shows that the ethics-oriented accounting is the kind of accounting with ethics as the single orientation;it is a general accounting for guiding the economical behaviors ... |
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| Keywords: | accounting governance ethics unit assumption social dilemma ethics-oriented accounting humanity mechanism |
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