论会计准则的伦理基础

伦理与会计准则之间存在着必然的联系。伦理是最基本的会计原理,是会计准则存在的依据和评价的标准。会计准则应当以公正为伦理基础,准则的公正性表现为分配正义。然而,由于属于结果公正范畴的分配正义往往难以客观的评价和衡量,准则的公正性只能通过程序公正来实现。在此基础上,我们试图从准则制定的价值观、提供虚假会计信息的责任认定和赔偿(矫正正义)、准则制定程序等三个方面对我国会计准则公正性进行初步评价。

On the Ethic Foundation of Accounting Standards

There is a natural connection between Ethic and Accounting Standards. Ethic is the foundation accounting principle, is the dependence and evaluation criterion of Accounting Standards. The ethic foundation of Accounting Standard must be justice, and it displayed as distributive justice. But the distributive justice which is belong to result justice category, can not objective evaluated and measured. So the distributive justice of Accounting Standards can only be realized through procedural justice. And then, from three aspects we putted forward the preliminary evaluation for our own Accounting Standard's justice, such as from the value judgment of formulated Accounting Standards, from the liability cognized and compensated for provided falsity accounting information (corrective justice), from the procedure of formulated Accounting Standards.