本篇论文目录导航：
【题目】会计人员道德风险问题探究
【第一章】会计从业人员道德风险分析绪论
【第二章】会计人员道德风险概述
【第三章】会计人员道德风险形成的经济伦理分析
【第四章】会计人员道德风险的治理原则、机制和路径
【结语/参考文献】会计伦理道德风险防范研究结语与参考文献
摘 要
历史进入 21 世纪，美国先后发生了世通、安然等财务报告造假事件，促使美国国会通过《萨班斯-奥克斯利法案》用以加强公司管理。但是类似的财务事件依然在全世界各地不断地上演。近些年来中国政府加大对会计人员道德风险的治理力度，会计人员造假事件有所改观。但从整体来看，我国企业会计人员道德风险问题依然十分普遍，在全世界范围内因会计造假而导致的会计人员道德风险问题在工商业中繁衍生长。会计人员道德风险主要涉及经济学与伦理学，本文试从经济伦理的角度探讨会计人员道德风险问题并分析其产生原因与对策。
经济伦理是伦理学中涉及经济与伦理关系的交叉学科。它凸显了伦理学的基本问题，即义利关系问题，也就是追求利益与遵循伦理道德之间关系的问题。在会计人员工作中，这就体现在仅仅追求经济利益最大化还是在遵守道德的基础上追求经济利益最大化。从经济学的角度来看，会计人员要帮助企业实现利润的最大化和个体利益的最大化。
从伦理学的角度看，会计人员又需要遵循一定的社会道德要求。这其中就蕴含着道德风险。从经济伦理的角度来看，会计人员道德风险是指在会计活动过程中，会计人员为了个体利益最大化，采取不道德行动并产生消极社会后果的可能性。会计人员道德风险的主要风险有人为性、不确定性、可变性与多样性。会计人员道德风险的基本类型有会计环境道德风险、会计职能道德风险、会计行为意愿道德风险、会计运作系统性道德风险等。
从经济学的角度看，古典经济学认为人是理性经济人，具有自利本性，它是产生道德风险的根源所在。正是在这种经济人主体追求个体利益最大化的诱惑下，经济人所做出的促进自身利益最大化的选择必然会产生道德风险。会计人员为了自己的利益最大化完全有可能违反社会道德要求，从而构成了道德风险。信息经济学从博弈论出发，认为了会计人员为了个体利益与委托人展开博弈，导致集体理性与个体理性的冲突，以致出现道德风险。新制度经济学是在借鉴古典经济学和信息经济学理论的基础上发展起来的，它从人的行为动机层面来研究道德风险的成因和过程，揭示了会计人员出现道德风险的内在机理。制度经济学认为会计人员的有限理性和机会主义倾向是会计人员道德风险的主要成因。
从伦理学来看，会计人员道德风险的形成与其自身道德认识、道德情感、道德意志和道德行为习惯等因素密切相关。认识是行为的先行词，缺乏正确的认识，会计人员道德风险将有产生的可能。从道德情感来看，如果会计人员热爱自己的工作或活动，有着正确的情感，把发展好企业作为自己的职业方向，他就会积极参与会计各种活动，爱岗敬业，自觉规避道德风险。反之，如果把损公肥私作为手段谋取不正当私利自，则会增大道德风险。从道德意志来看，是否具有坚毅果敢的意志，是会计人员能否达到一定道德水平的重要条件，它直接影响道德风险的增加与减少。仅仅只有正确的认识和善良情感，如果会计人员意志薄弱，同样会增加道德风险。从道德行为习惯来看，一个会计人员的个别行为很难全面地真实地反映他的品德思想，只有当职业行为经过很多次反复形成习惯后，行为习惯才能较全面、客观地反映会计人员的思想品德状况。同时，良好的职业道德习惯形成后，反过来又可以加深会计人员的认识，促进情感的培养、意志的锻炼和信念的养成。
从道德风险形成的最终根源来看，功利论和道义论都认为会计人员产生道德风险问题的根源在于利益失衡，即会计人员把个体利益放置于社会利益之上，会计人员道德自律匮乏，没有足够的自我约束能力。
由此，本文认为治理会计人员道德风险，从治理原则上看，要贯彻诚信为本、义利统一、权利制衡、合作共赢等原则；从治理机制上看，要构建激励性机制与约束性机制；从治理路径上看，有宏观路径、经济路径和伦理路径，分别需要完善制度，建立健全会计法律法规，为治理道德风险奠定基础，要加大查处力度，增加会计人员违规的经济代价，同时还需要营造良好职业氛围，提高道德素质，加强伦理教育。
关键词：会计人员；道德风险；经济伦理；对策
ABSTRACT
Since 2001, American has erupted WorldCom, Enron and other financial reports fraudincident, prompting USA Congress passed the “Sarbanes - Oxley act”, in order to strengthenthe management of the company. However, similar financial event was staged in all parts ofthe world. In China, in recent years, the government increased the moral hazard problem ofaccounting personnel management, which makes the accounting personnel fraud problem hasbeen improved, but on the whole, the moral hazard problem of accounting personnel inChina's large enterprises are still very common. Thus, accounting personnel, the moral hazardproblem form the accounting fraud throughout the world have such as cancer like incommerce and industry growth and reproduction. Accountants moral risk around whyproduce, type, how to governance, academia have launched interdisciplinary research multiperspective. This paper tries to analyze the moral hazard problem of accounting personnelfrom the angle of ethics and causes and countermeasures.
Economic ethics belongs to the interdisciplinary studies involving the relationshipbetween economy and ethics in ethics. It highlights the fundamental question of ethics,namely the relationship between righteousness and interest, is the pursuit of the interests ofthe problem and follow the relationship between ethics and morality, as reflected in theaccounting staff, is disclosed truthfully or illegal operation. From the point of view ofeconomics, accounting personnel to help enterprises to maximize profits and the desire ofindividuals to maximize the realization of interests. From the view of ethics, accountingpersonnel also need to follow certain social morality. Among them, it has moral hazard. Fromthe economic point of view of ethics, moral hazard refers to in the economic activities, themain possibility of immoral actions make the enterprise or the interests of society as a wholehave a negative economic consequences. Accountants moral risk is refers to the accountingbusiness process, the accounting staff to the possibility of immoral actions have a negativeeconomic consequences. The accounting personnel in the accounting practice, because of theinformation asymmetry of accounting policy, economic management, have the opportunity toeconomic main body or his own benefit maximization, regardless of social moralrequirements, resulting in economic or social organization of normal economic activityappears likely loss. Accountants moral risk can be divided into the accounting environment ofmoral risk, accounting function, accounting moral hazard behavior intention of moral hazard,accounting operation system of moral risk.
The reason of this phenomenon from the perspective of economics, classical economicsbelieves that people are rational economic man, who has a self nature, people of this selfishnature should be the reason why the moral risk. It is because of the supreme economicsubjects to pursue the maximization of individual interests and rational guidance, make theeconomy promote the people's own benefit maximization choice will produce moral hazard.
Accounting personnel in order to maximize their own interests is entirely possible to violatethe social moral requirements, thus constituting a moral risk. Information economics theoryfrom the perspective of game theory, explain the accounting personnel to the interests of theindividual and the principal and the game between collective rationality and individualrationality, leading to conflict, so moral risk. New system economics in the development onthe basis of classical economics and the theory of information economics, to study the causesand process of the moral risk from human behavior motivation level, the intrinsic mechanismof accounting personnel moral risk reveals. Accounting personnel's limited rationality andopportunism tendency is the analysis about the causes of moral hazard of institutionaleconomics is summed up.
From the ethics point of view, the formation of accountants moral risk and accountingpersonnel own moral cognition, moral emotion, moral will and moral behavior habits andother factors are closely related. From the moral understanding, people's ideological andmoral formation and development cannot do without certain moral cognition. Understandingis the behavior and the pilot behavior, does not have a correct understanding, accountantsmoral risk is easy to produce. From the view of moral emotion, if the accounting personnelwho love their work or activities, with the right emotion, bring for the enterprise and socialdevelopment well as their direction, he will work hard to participate in accounting activities,dedication, and consciously avoid moral risk. Conversely, if the formation of incorrectemotional, to seeking as their goal, it will show a bad attitude, increase moral hazard. Fromthe moral will, whether to have the resolute will, is an important condition for the accountingpersonnel can reach a certain level of morality. It directly affects the increase and decreasethe risk of moral hazard. Only a correct understanding and good emotion, if the accountingpersonnel will is weak, will also increase the risk of moral hazard. From the moral behaviorhabits, an accounting personnel's individual behavior is difficult to fully reflect his moralthought, only in the occupation behavior after many times of repeated form habits, habits cancomprehensively, objectively reflect the comprehensive, ideological and moral status ofaccounting personnel. At the same time occupation, good moral habits formed, in turn candeepen the understanding of accounting personnel, to develop exercise and faith will promoteemotional cultivation.
Due to the previous analysis, this paper thinks that to avoid moral risk of accountingpersonnel, need the help of the principle, mechanism and path of the corresponding. Inprinciple, to carry out the good faith, co generation of righteousness and benefit, the rightbalance, win-win cooperation to avoid the moral hazard of the accounting personnel principle.
From the mechanism, incentive mechanism and constraint mechanism to construct theaccounting personnel of the accounting staff to avoid moral hazard. From the path, it need toperfect the system, establish and perfect the accounting laws and regulations, and lay thefoundation for the moral risk avoidance; to intensify the investigation and punishment,perfecting the system of rewards and penalties, increasing economic cost accountingpersonnel violations; at the same time, also need to create a good atmosphere of occupation,improve the moral quality, strengthen ethical education.
Key words:Accounting; The moral risk; Economic Ethics; Countermeasures
目 录
1 绪论
1.1 问题的缘起
1.2 研究意义
1.3 国内外研究现状与述评
1.3.1 国内研究现状与述评
1.4 研究思路与方法
1.4.1 研究思路
1.4.2 研究方法
2 会计人员道德风险概述
2.1 会计人员道德风险的界定
2.1.1 道德风险的概念
2.1.2 道德风险与伦理学
2.1.3 会计人员道德风险的含义
2.2 会计人员道德风险的主要特征
2.2.1 人为性特征
2.2.2 不确定性特征
2.2.3 可变性特征
2.2.4 多样性特征
2.3 会计人员道德风险的基本类型
2.3.1 会计环境的道德风险
2.3.2 会计职能的道德风险
2.3.3 会计行为意愿的道德风险
2.3.4 会计运作系统道德风险
3 会计人员道德风险形成的经济伦理分析
3.1 会计人员道德风险形成的经济分析
3.1.1 古典经济学分析
3.1.2 信息经济学分析
3.1.3 新制度经济学分析
3.2 会计人员道德风险形成的伦理分析
3.2.1 会计人员道德认知分析
3.2.2 会计人员道德情感分析
3.2.3 会计人员道德意志分析
3.2.4 会计人员道德行为分析
3.3 会计人员道德风险成因的根源
3.3.1 功利论的道德风险分析
3.3.2 道义论的道德风险分析
4 会计人员道德风险的治理原则、机制和路径
4.1 会计人员道德风险的治理原则
4.1.1 诚信为本
4.1.2 义利统一
4.1.3 权利制衡
4.1.4 合作共赢
4.2 会计人员道德风险的治理机制
4.2.1 激励机制：发挥治理会计人员道德风险的促进作用
4.2.2 约束机制：承担治理会计人员道德风险的保障作用
4.3 会计人员道德风险的治理路径
4.3.1 宏观路径：建立健全会计法律法规，完善会计定期考核体系
4.3.2 经济路径：加大查处打击力度，增加违规成本
4.3.3 伦理路径：营造良好职业道德氛围，提高道德素质
结 语
参考文献
