Research On Regulating Accounting Behavior In The View Of Interest Ethics

With the naissance of accounting, it's fundamental power has been contributed much to the development of chinese economic society, and play a more and more important role. But the bad accounting behavior has never stopped occurring in the development history of accounting. In recent year, bad accounting behavior, for example accounting information being distorted and accounting fraud, has never been controlled in China. Consequently, such problem bring about many negative impacts to the sound development of corporation. From emphasizing on the ethics norm of accounting behavior and interest-orientation unilateral to emphasizing on the combination of the both, problem of accounting behavior norm is discussing intensively and systematically not only by the study but also by the practice. However, the major research findings of how to Standardize Accounting Behavior in present didn't base on the view of interest ethics intensively. Form the view of interest ethics, this paper will define that person in accounting subject is social person firstly and possess characteristic of economic man secondly, is economic man based on social person. Actors of accounting behavior include individuals and units which execute or can have effect on accounting behavior directly or indirectly. This is a new view of study on Accounting Behavior norm. Interest ethics emphasizes the"self-evidence"and"Self-limitation"of interest, and it's corn is interest. It also emphasizes to pursue the maximization of it's own legal interest, but other's legal interest can't be aggrieved. The final development of accounting behavior studied from the view of interest ethics will embody the fellow levels: abiding by law, equity, honesty and Delicate. The four levels will develop soundly form basic to high level. Basing on the situation of accounting behavior in China, studying and analyzing from the view of interest Ethics, we can see that the inherent reason of occurring bad accounting behavior is: lacking a correct environment of interest ethics; not orientating the need of actors of Accounting Behavior logically. After analyzing the underlying forces and effect thus produced of accounting behavior deeply, this paper put forward such a method to standardize Accounting Behavior real effectively in china: Strengthening laws and accounting ethics, setting up system of accounting supervision, performing education of interest ethics, combining them together.