Economic Analysis of Professional Ethic of Accountants  

作　　者：Xujun Xue Xiuzhi Chen Shen Zeng 

机构地区：[1]Technical School of Shanghai Jiaotong University [2]School of Economies and Finance of Xi＇an Jiaotong University [3]Deloitte Touche Tohmatsu CPA Ltd..

出　　处：《China-USA Business Review》2006年第6期20-24,共5页美中经济评论（英文版）

摘　　要：Accountants＇ abiding the code of ethics or not is inevitably affected by many factors, especially by the economic factors. Cost and revenue, the economic externalities and the marginal utility of substance and ethics, all of these economic drivers arising from their behaviors have much effect on the accountants＇ ethic behavior choice. If we want to diminish the breach behaviors, from the economic angle, we should adopt the following measures as a plus to our widely-spreading and in-depth education system for all accountants： to increase the costs arising from the practitioners＇ breach behaviors, to construct the trust system in a relatively fast pace over time in future, to make certain the ownership of the ＂trust goods＂ for respective practitioners to accumulate their costs and revenues, to integrate the accountancy practitioners into the occupation to make them behave as a whole and enhance their substance utilities to a optimal situation.

关 键 词：accountants＇ ethic behaviors marginal utility economic externality 

分 类 号：F11[经济管理—国际贸易]