The Two Dimensional Theoretical System Of Accounting Ethics Based On Professional Ethics And Business Ethics

At present the quality of Accounting information bring the reflection of the tendency that attach importance to positive research and formal institution, but look down on normative research and informal institution, therefore Accounting ethics becomes the appropriate angle of accounting academic research.In the whole, Accounting ethics research should change the mode that apply mechanically accomplished ethics to accounting into the mode that use ethical theories and method to study Accounting ethics, and work hard to seek systematic research framework that have the instruction of ethical theories.Concretely Accounting ethics research should seek breakthrough in two ways. Firstly we should try hard for precise deduction process and research conclusion with logical inevitability so as to avoid the blemish of the inflexible rule by strengthening the research toward the ethical theories and method and using ethical theories tools reasonably and concentrating on the inside connection between ethics and accounting. Secondly we should go deep into the concrete and special ethical problems of accounting realm so as to avoid the localization of surface connection of foundation theories realm. In the moral practice of accounting, accounting information distortion is a general ethical problem of accounting, therefore, the research of accounting ethics should be oriented by accounting information distortionAccounting ethics is not the application of the general ethics in accounting realm but a whole new theories system or a whole new ethics mode. Accounting ethics is the ethics of accounting doers. Accounting doers includes professional individuals and enterprises, and accounting behaviors include professional individual behaviors and enterprise behaviors. Therefore, accounting ethics is a two dimensional theories system which includes accounting professional ethics and accounting business ethics and the conflict and fusion of these two dimensions. Accounting information distortion is the result of both the individual and the enterprise's violation of ethical rules. These two dimensions are two direct lines of defense against accounting information distortion. Accounting information distortion can be kept within limits only under the condition that these two lines are built effectively and they support each other and co-exist harmoniously.In this thesis we study the distinctive connotations and features of accounting professional ethics and accounting business ethics, the ethical perspective that should be adopted, the ethical theories that they found on, their strongpoint and limitation, their realistic functions, and their ethical rules and moral principles. At last we explore the conflict and fusion between these two kinds of ethics.Our research systematically reviews three kinds of ethics theories tools which include meta-ethics, ethical methods and ethical theories groups. And we explore the application of these three kinds of ethics theories tools in the research of accounting ethics. Based on this we demonstrate the logical warranty, basic research framework and corresponding research content of the two dimensional accounting ethics theories system.We differentiate the connotation of professional ethics and economic ethics from the point of ethical methods. We hold that their difference does not lies in the fields that they are applied to, but lies in their inner logical feature that is they have disagreement on the value priority of multiple professional connotation. This whole new interpretation establishes the basic framework of our analysis. Based on this we grasp the particular connotation of professional ethics of accounting, and analyze its strongpoint and limitation of expression and realistic functions. In the end, we prove the highest ethical rules (which are realistic) and the ideal moral principles (which are objective) by using meta-ethics.We use the internal features of economic ethics and the particular status of enterprise morality to explain the connotation of business ethics. Based on this we deduce the concept of business ethics in financial accounting, and demonstrate the essential difference between business ethics and professional ethics in financial accounting. We incorporate the characteristics of enterprise ethics in expounding the ethical methods and views which are suitable for business ethics in financial accounting. We also study the strongpoint, limitation and realistic functions of business ethics in financial accounting. Based on studying the ethical rules of business ethics (that is mutual benefit) and the moral principle (that is honesty and keep faith), and from the angle of view that enterprise financial accounting is the internally required information for mutual benefit and is a helper to understand the true financial condition of an enterprise, we conclude that the basic ethical rule of business ethics in financial accounting is usefulness and the basic moral principle is honesty.As to the integrative research of accounting professional ethics and accounting business ethics, we try to set up a accounting moral norm system which is two dimensions synthesized of accounting professional ethics and accounting business ethics. At the same time, we study the problem of the accountant's role conflict and the moral behavior choice.We think that the most urgent ethical reasons for accounting information distortion in China are the following three ones: the first is the unbalance of moral structure; the second is that the default of social justice leads to the futility of virtues; the third is that ethic and morality are not comprehensive, neglecting the levels of moral obligations. We interpret the ethical reasons for accounting information distortion in China from these three aspects and conceive tentatively the ways to solve this problem.