会计准则伦理与投资者保护

包括会计学在内的经济学理论是以经济人假设为前提的,而包括会计准则在内的法律规范则是以公平为前提的。经济人如何完成向伦理人的过渡是制定经济法律和政策时必须考虑的因素。会计准则的制定也要以公正作为伦理基础。由于帕累托标准不可实现,准则制定只能退而求其次地选择功利主义标准,但是功利主义的内在局限性又使得旨在保护全体投资者的准则有可能牺牲少数人的利益而导致制度安排上的不公正。会计准则的公正要通过程序公正来实现,包括准则制定权的合理配置与制定程序的充分允当。

Accounting Ethic and Investor Protection

Economic theories,that of accounting included,are based on the hypothesis of an economic person,and the legal norms,including those concerning accounting,are based on the principle of justice.The transition from the economic person to the ethical person is one of the prerequisites in the making of economic laws and polices.The making of the regulations concerning accounting is thus based on such ethical rules as justice.Now that the Pareto Optimality is unrealizable,utilitarianism will have to play an important role in the making of such regulations,which, due to its bias against the interest of the few,inevitably suffers from unfairness.