Accounting Ethical Theory And Practical Issues

The construction of accounting ethics that includes moral standards such as integrity is very important to establish norm socialism market economical order. The dissertation will study the realistic accounting ethics of all over the world and put forward the objectives and steps of the construction of accounting ethics that are based on the study of elementary accounting ethics.The research of this dissertation is mainly normal study, and case study is a supplement. At first, the author shows the accounting ethics which has been studied all over the world and the theoretical and practical significance of accounting ethics research; and makes clear the definition and targets of accounting ethics and poses six postulates for accounting ethics research. The author holds that accounting morality is what accountants should behave in the stakeholder; while accounting ethics is not only what accountants should behave in the stakeholder, but also what accountants behave actually in the stakeholder; the targets of accounting ethics are: moral reasoning about accounting environment, accounting institution, accounting behavior. The postulates of accounting ethics include: The postulates of scarceness of resource, environmental uncertainty, incomplete information, positive transaction cost, bounded rationality social human, opportunism. Secondly, the author expounds on seven features of accounting ethics by examining the nature of accounting ethics from four angles(ethics, accounting, economics and management). In which the ethical feature shows that accounting ethics is necessary and feasible, and the accounting feature shows that accounting ethics has the economic consequence which serves as procedural rationality. Its ultimate objectives are to achieve the rationality of outcome of accounting objectives. From the aspect of economical features, accounting ethics has the features of property system, the informal system of change, informational mechanism and repeated game. It is the management feature of accounting ethics to exist as a kind of control mechanism. At last, the author chooses Enron company as a typical case for accounting ethics analysis in order to give some advice for accounting ethics construction of our country; and advances the objectives and steps of the construction of accounting ethics. The author considers that the construction of accounting ethics is a systematic project which must combine accounting institution, legal system with credibility system and so on.