基于公司治理的会计伦理二维制衡探析

会计伦理制衡的二维架构是：一个向内的维度,会计职业伦理;一个向外的维度,会计商务伦理。会计伦理二维制衡的必要性是：公司治理的伦理关系错位和缺位;会计伦理二维制衡的理论依据是：德性伦理学视角——构筑会计职业伦理,规范伦理学视角——构筑会计商务伦理。会计伦理二维制衡的途径是：制定会计伦理二维制衡理论的新内容与新规范;进行会计伦理二维制衡理论的教育和培训;建立和完善公司法人治理结构;建立独立会计人制度;建立会计伦理二维制衡的角色责任制。

On the Two Dimensional Framework of Accounting Ethic CounterbalanceBased on Co-management

The accounting ethic counterbalance has two dimensional framework:an outward dimension(namely accounting professional ethics) on one hand and an inward dimension(namely accounting business ethics) on the other hand.It is necessary because of the ethics fault and absence of co-management.It is based on the constructive accounting professional ethic from the perspective of virtue ethics and constructive accounting business ethic from the perspective of normative ethics.The approaches of achieving two dimensio...