| 强制、社会规范和会计诚信缺失的行为分析及启示 |
| |
| 引用本文： | 陈玉清,肖峰,王琳. 强制、社会规范和会计诚信缺失的行为分析及启示[J]. 财会通讯, 2006, 0(9) |
| |
| 作者姓名： | 陈玉清 肖峰 王琳 |
| |
| 作者单位： | 东北大学工商管理学院 辽宁沈阳110004 |
| |
| 摘 要： | 近年来出现的会计诚信缺失现象,引起了政府和社会各界高度关注。会计造假折射出会计人员职业道德存在严重滑坡。本文试图应用心理学、行为学的方法将会计人员分为不同层次,并扩展“成本—效益”模型,分别从强制和社会规范角度对不同层次会计人员造假行为进行分析,以寻求治理会计诚信缺失的对策。
|
| 关 键 词： | 强制 社会规范 会计诚信缺失 成本—效益模型 |
Enforcement, social norms and the analysis in lack of accounting honesty and indications |
| |
| Chen Yuqing Xiao Feng Wang Lin. Enforcement, social norms and the analysis in lack of accounting honesty and indications[J]. Communication of Finance and Accounting, 2006, 0(9) |
| |
| Authors: | Chen Yuqing Xiao Feng Wang Lin |
| |
| Abstract: | In recent years, there has been some lack in accounting honesty and this phenomenon has caused the attention of our government and society.These problems (mainly characteristic of accounting misstating) reflect that there has been serious slide in accountant professional morals. Facing the present situation, based on the methods of psychology and behavior, this paper claasiffide the accountants population into three classes and expand the "cost-benefit" model by using psychological and ethological method. In this paper, the author analyzes the behavior of misstating from the aspects of enforcement and social norms respectively, in order to find out countermeasures for solving the problem of accounting honesty lack. |
| |
| Keywords: | Enforcement Social norms Lack in accounting honesty Cost-benefit model |
| 本文献已被 CNKI 等数据库收录！ |
|
