摘要
文章主要探讨会计伦理学体系建构中的若干基础性问题。首先,界定会计伦理是应用伦理学的学科范畴,以应用伦理学的理论为基础论证会计伦理的本质是基本价值观和程序方法论的统一;其次,从我国目前会计环境出发,论证了规则义务论是我国会计伦理理论类型的合适选择;最后,分别从伦理学和会计学的视角探讨会计伦理学理论体系建构的路径。
The paper probes into the fundamental problems about the construction of accounting ethics system. Firstly, the paper defines accounting ethics as the element of applied ethics, and argues that the essence of accounting ethics is the unification of basic value and programmatic methodology. Secondly, based on the Chinese accounting environment, the paper argues that the rule obligation is the appropriate choose of accounting ethics in China. Lastly, the paper studies the construction path of accounting ethics from the view of ethics and accounting.
出处
《上海立信会计学院学报》
北大核心
2011年第4期3-8,97,共6页
Journal of Shanghai Lixin University of Commerce
基金
教育部人文社会科学研究青年基金项目(10YJC790157)
关键词
会计伦理
应用伦理学
理论体系
建构
accounting ethics
applied ethics
theory system
construction
