中西方会计伦理思想的源流比较及启示  

The Contrast between the Origins of Chinese Accounting Ethics and Western Ethics and Our Inspiration

作　　者：王双云[1] 

机构地区：[1]湖南师范大学伦理学研究所,湖南长沙410081

出　　处：《湖南师范大学社会科学学报》2011年第3期21-23,共3页Journal of Social Science of Hunan Normal University

摘　　要：中西方文化语境的差异,从根本上造成了会计伦理思想的差异,包括:"性善论"和"性恶论"对会计伦理价值的塑造;情理精神和理性主义对会计伦理逻辑的导引;示范伦理和规范伦理对会计伦理行为的影响,等等。这给我们构建中国会计伦理框架带来全新的启示。Differences between Chinese and Western cultural context create differences in accounting ethics fundamentally,including the shape of＂the theory of good human nature＂and＂the theory of evil human nature＂on the value of accounting ethics,the guidance of reasonable spirit and rationalism on the logic of accounting ethics,the influence of demonstration ethics and rule ethics on the behavior of accounting ethics,and so on.The contrast brings a new inspiration on the construction of Chinese accounting ethics framework.

关 键 词：会计伦理 源流 比较 

分 类 号：B82-053[哲学宗教—伦理学]