摘要
文章从中国传统文化的人性善、情理主义和德教为先的价值观论证会计行为的伦理规制的必要性和可行性;从传统文化价值观中寻求会计伦理资源,构建中国式的会计伦理结构。从传统文化中的合理成分分别强调单位负责人和会计人员伦理修养对伦理推行的重要性,同时反思传统文化价值观局限性的基础上提出伦理与制度并重和展开公德建设的伦理推行对策。
The paper discusses the necessity and feasibility about ethics norm of accounting behavior in the circumstance of the Chinese traditional culture.It pursues the resources from confucian traditional ethics as humanity,justice,etiquette,wisdom and faith,and constructs the Chinese frame of accounting ethics.Lastly,the paper analyzes the importance of emphasizing the leading cadre,responsibility and accountant,ethics accomplishment in practicing the accounting ethics.Based on rethinking the limits of traditional culture values,the paper proposes the policy of practicing the accounting ethics by construction of public morality and exerting jointly function of ethics and rules.
出处
《华东经济管理》
CSSCI
2010年第2期87-89,共3页
East China Economic Management
基金
江苏省2008年度高校哲学社会科学基金(08SJB6300030)
扬州大学人文社科基金
扬州大学科技创新培育基金
关键词
传统文化
价值观
会计伦理
traditional culture
values
accounting ethics
