摘要
会计信息失真这一社会现象是会计伦理失范的外在表现。社会制度不完善及社会控制不力是会计伦理失范的外部原因,而组织控制制度不力是会计伦理失范的内部原因。文章从会计伦理社会学视角分析了会计信息失真的原因,并就会计伦理失范治理提出了相关对策。
The serious distortion of information of accounting in China indicates that it is incomplete for ethics and honesty for accounting. This paper first makes a study on the ethics for accounting from the viewpoint of sociology. The incompleteness of social system is the outside cause and one of the inside reasons comes from the deficiency of organization system; and finally the author puts forward some proposals to address these problems.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第4期46-50,共5页
Journal of Audit & Economics
关键词
会计伦理
社会制度
社会控制
ethics for accounting
social system
social control
