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公司治理中如何有效进行会计行为控制是人们日益关注的问题。而目前研究只是单方面强调会计行为的利益导向或强调会计职业道德建设,未能进行全面分析。本文从利益导向与伦理约束双视角,提出了对会计行为进行双重规范的对策。认为应遵照制度约束与激励相结合的原则,制定会计行为的利益导向对策,从会计行为主体的外在和自我两方面进行有效的伦理调节,以实现双视角下对会计行为的有效控制。
How to effectively control accounting behavior in corporate governance is a growing concern. At present, however, the study only unilaterally emphasizes the interest orientation of accounting behavior or emphasizes the construction of accounting professional ethics, failing to conduct a comprehensive analysis. This article, from the perspective of benefit orientation and ethical restriction, puts forward some countermeasures to double the accounting behavior. It is believed that the principle of combining institutional restraint and incentive should be followed to formulate the interest-oriented countermeasure of accounting behavior, and conduct effective ethical regulation from the external and self of the main body of accounting behavior in order to realize the effective control of accounting behavior under the dual perspective.