本篇論文目錄導航：

【題目】會計人員道德風險問題探究
【第一章】會計從業人員道德風險分析緒論
【第二章】會計人員道德風險概述
【第三章】會計人員道德風險形成的經濟倫理分析
【第四章】會計人員道德風險的治理原則、機制和路徑
【結語/參考文獻】會計倫理道德風險防范研究結語與參考文獻

摘 要

歷史進入 21 世紀，美國先后發生了世通、安然等財務報告造假事件，促使美國國會通過《薩班斯-奧克斯利法案》用以加強公司管理。但是類似的財務事件依然在全世界各地不斷地上演。近些年來中國政府加大對會計人員道德風險的治理力度，會計人員造假事件有所改觀。但從整體來看，我國企業會計人員道德風險問題依然十分普遍，在全世界范圍內因會計造假而導致的會計人員道德風險問題在工商業中繁衍生長。會計人員道德風險主要涉及經濟學與倫理學，本文試從經濟倫理的角度探討會計人員道德風險問題并分析其產生原因與對策。

經濟倫理是倫理學中涉及經濟與倫理關系的交叉學科。它凸顯了倫理學的基本問題，即義利關系問題，也就是追求利益與遵循倫理道德之間關系的問題。在會計人員工作中，這就體現在僅僅追求經濟利益最大化還是在遵守道德的基礎上追求經濟利益最大化。從經濟學的角度來看，會計人員要幫助企業實現利潤的最大化和個體利益的最大化。

從倫理學的角度看，會計人員又需要遵循一定的社會道德要求。這其中就蘊含著道德風險。從經濟倫理的角度來看，會計人員道德風險是指在會計活動過程中，會計人員為了個體利益最大化，采取不道德行動并產生消極社會后果的可能性。會計人員道德風險的主要風險有人為性、不確定性、可變性與多樣性。會計人員道德風險的基本類型有會計環境道德風險、會計職能道德風險、會計行為意愿道德風險、會計運作系統性道德風險等。

從經濟學的角度看，古典經濟學認為人是理性經濟人，具有自利本性，它是產生道德風險的根源所在。正是在這種經濟人主體追求個體利益最大化的誘惑下，經濟人所做出的促進自身利益最大化的選擇必然會產生道德風險。會計人員為了自己的利益最大化完全有可能違反社會道德要求，從而構成了道德風險。信息經濟學從博弈論出發，認為了會計人員為了個體利益與委托人展開博弈，導致集體理性與個體理性的沖突，以致出現道德風險。新制度經濟學是在借鑒古典經濟學和信息經濟學理論的基礎上發展起來的，它從人的行為動機層面來研究道德風險的成因和過程，揭示了會計人員出現道德風險的內在機理。制度經濟學認為會計人員的有限理性和機會主義傾向是會計人員道德風險的主要成因。

從倫理學來看，會計人員道德風險的形成與其自身道德認識、道德情感、道德意志和道德行為習慣等因素密切相關。認識是行為的先行詞，缺乏正確的認識，會計人員道德風險將有產生的可能。從道德情感來看，如果會計人員熱愛自己的工作或活動，有著正確的情感，把發展好企業作為自己的職業方向，他就會積極參與會計各種活動，愛崗敬業，自覺規避道德風險。反之，如果把損公肥私作為手段謀取不正當私利自，則會增大道德風險。從道德意志來看，是否具有堅毅果敢的意志，是會計人員能否達到一定道德水平的重要條件，它直接影響道德風險的增加與減少。僅僅只有正確的認識和善良情感，如果會計人員意志薄弱，同樣會增加道德風險。從道德行為習慣來看，一個會計人員的個別行為很難全面地真實地反映他的品德思想，只有當職業行為經過很多次反復形成習慣后，行為習慣才能較全面、客觀地反映會計人員的思想品德狀況。同時，良好的職業道德習慣形成后，反過來又可以加深會計人員的認識，促進情感的培養、意志的鍛煉和信念的養成。

從道德風險形成的最終根源來看，功利論和道義論都認為會計人員產生道德風險問題的根源在于利益失衡，即會計人員把個體利益放置于社會利益之上，會計人員道德自律匱乏，沒有足夠的自我約束能力。

由此，本文認為治理會計人員道德風險，從治理原則上看，要貫徹誠信為本、義利統一、權利制衡、合作共贏等原則；從治理機制上看，要構建激勵性機制與約束性機制；從治理路徑上看，有宏觀路徑、經濟路徑和倫理路徑，分別需要完善制度，建立健全會計法律法規，為治理道德風險奠定基礎，要加大查處力度，增加會計人員違規的經濟代價，同時還需要營造良好職業氛圍，提高道德素質，加強倫理教育。

關鍵詞：會計人員；道德風險；經濟倫理；對策

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 錄

1 緒論

1.1 問題的緣起
1.2 研究意義
1.3 國內外研究現狀與述評
1.3.1 國內研究現狀與述評
1.4 研究思路與方法
1.4.1 研究思路
1.4.2 研究方法

2 會計人員道德風險概述

2.1 會計人員道德風險的界定
2.1.1 道德風險的概念
2.1.2 道德風險與倫理學
2.1.3 會計人員道德風險的含義
2.2 會計人員道德風險的主要特征
2.2.1 人為性特征
2.2.2 不確定性特征
2.2.3 可變性特征
2.2.4 多樣性特征
2.3 會計人員道德風險的基本類型
2.3.1 會計環境的道德風險
2.3.2 會計職能的道德風險
2.3.3 會計行為意愿的道德風險
2.3.4 會計運作系統道德風險

3 會計人員道德風險形成的經濟倫理分析

3.1 會計人員道德風險形成的經濟分析
3.1.1 古典經濟學分析
3.1.2 信息經濟學分析
3.1.3 新制度經濟學分析
3.2 會計人員道德風險形成的倫理分析
3.2.1 會計人員道德認知分析
3.2.2 會計人員道德情感分析
3.2.3 會計人員道德意志分析
3.2.4 會計人員道德行為分析
3.3 會計人員道德風險成因的根源
3.3.1 功利論的道德風險分析
3.3.2 道義論的道德風險分析

4 會計人員道德風險的治理原則、機制和路徑

4.1 會計人員道德風險的治理原則
4.1.1 誠信為本
4.1.2 義利統一
4.1.3 權利制衡
4.1.4 合作共贏
4.2 會計人員道德風險的治理機制
4.2.1 激勵機制：發揮治理會計人員道德風險的促進作用
4.2.2 約束機制：承擔治理會計人員道德風險的保障作用
4.3 會計人員道德風險的治理路徑
4.3.1 宏觀路徑：建立健全會計法律法規，完善會計定期考核體系
4.3.2 經濟路徑：加大查處打擊力度，增加違規成本
4.3.3 倫理路徑：營造良好職業道德氛圍，提高道德素質

結 語
參考文獻