摘要
从制度经济学和会计道德标准论入手,本文通过考察我国会计制度变迁过程,发现会计信息质量并未随会计制度的不断完善而得到提升,忽视会计师主流意识形态塑造是其重要原因;主张诚信是会计学科的观念基点,诚信、守法、公正应该成为是会计师的主流意识。因此,应确立会计师意识形态的常规水平;鼓励会计师参与会计制度制订,引导重构会计师薪酬契约,深化会计师主流意识;加大会计违法处罚力度及处罚宣传,增强职业风险防范意识。
Based on the theories of system economics and accounting ethical standards, and by studying the changing process of Chinese accounting institution, the paper finds the accounting information quality is not in line with the promotion of accounting system. This paper believes that integrity is the core conception in accounting, and honesty, law - obiding and justice should become the mainstream consciousness. Therefore, accounting governance organizations should summarize and advocate the experience about how to deal with the ethical dilemmas of financial reporting so that accountants＇ ideological routine would be set up; encourage accountants to take part in the construction of accounting system, reconstruct compensation contracts for accountants and deepen accountants＇ mainstream consciousness ; increase the penalties for violations and punishment propaganda, and enhance the awareness of risk prevention.
出处
《商业研究》
CSSCI
北大核心
2014年第7期73-79,共7页
Commercial Research
基金
中央高校基本科研业务费专项资金资助
福建省本科高校专业综合改革试点项目"财务管理专业综合改革试点"项目
项目编号:闽教高〔2012〕24号
关键词
会计师意识形态
会计制度
会计信息
accountants＇ ideology
accounting system
accounting information
