Research On Financial Ethics Mechanism

Since the reform and opening up, especially after the establishment of socialist market economic system in the forteenth People’s congress, the economy of our country has achieved spectacularly great achievement socialist cause got a comprehensive development, the people’s living standards improved significantly, meanwhile,the reform of public finance had some positive changes, at the end of1998,the ministry of finance officially proposed to construct basic framework of public finance, government financial capital would transfer constantly from economic construction areas e to public infrastructure field, transformation has accomplished remarkable achievements, the economy has a rapid growth, financial revenue and expenditure scale unceasingly expanded, the financial strength unceasingly strengthened. However, long-term social contradictions and development issue becomes prominent:the gap between the rural and urban areas, the regional gap, the income gap of residents became biger and biger; the pressure of employment and social security expanded constantly education、health、culture and the development of social cause laged behind;there appeared more and more contradiction between economic development and ecological environment、natural resources,and so on. These problems on one hand related closely with the core content of ethics, they were to study on the harmony development between human and social;on the other hand they could reflect the dilemma of public finance in its resource allocation it meaned that he financial income distribution function and coordination in economic and natural ecological common development werw somewhat weak.In this paper the research of financial ethics finance blend the multidisciplinary knowledge,such as Finance and Ethics and so on,it will systematically reveal the dialectical relations between finance、institution and thics, define the concept of financial ethics、the corresponding ethical standards on the financial institution level, and construct a human-oriented financial ethics concerns mechanism, the purpose is to use the ethics of social value principle to guide and constraint financial activities, in this way, the attribute value of public finance can be revealed, the deveplpment between humanity、society and nature will be sustainable, the contemporary people-oriented value concept can be realized.This paper defines the conception of financial ethics mechanism, combining with contemporary scientific development philosophy theory results, the integrates the financial ethics value system, on these basis, it builds a people-oriented mechanism about Financial ethics,which contains the people’s livelihood and sustainable development in the financial policy, at last the paper put forward ethical supervision plays an important role in the normal operation of the public financial activities through the public ethics supervision, which restricts public abuse of power and makes public management activities effective and rational.One of the paper’s main research results is through the dialectical relationship between institution and the ethics, to put forward the concept of public financial ethics, the public financial ethics is the public finance institution ethics, it is operated as limited institution in the the internal mechanism in the society.With the social development value goal and ethics category as it’s guidance, through activities of the institution、law and procedure of the regulation, Financial ethics can constrain, guide and regulate the government and the public sector; The second result is that we should study the mechanism from two levels:one is macroscopic level, from to know the world to to transformthe world, financial ethics mechanism is the intermediary link level; another is the micro level, from policy decision to implementation of the policy, financial ethics mechanism focus on the anatomy of the fiscal policy,finds out the problems and puts forward the solution, we can see,it is deepened from macro mechanism, which reflect the relative micro ethical operation mechanism. The third result is to constructes the people-oriented financial ethical mechanism with the guideline of scientific development view, it can be divided into two points theory,one is about the people’s livelihood of financial ethics,another is about sustainable development of financial ethical.And the paper puts forward some relevant policy suggestions.This paper strive to use Marxist dialectical method,system study method,normative analysis methods and method about the theory and practice,meanwhile it widely absorbs the content about western economics, welfare economics, economic ethics and system of the discipline and ethics, in this way,this paper do a somewhat deep study on the mechanism of public financial ethics on the base of the scientific concept of development.