职业会计师舞弊揭发行为规范:美国立法实践及启示  

Regulation of Professional Accountants' Whistle-blowing Behavior:US's Legislation Practice and Implications

作　　者：李宗彦[1] 

机构地区：[1]审计署审计科研所与中国社会科学院财经战略研究院联合博士后工作站

出　　处：《中央财经大学学报》2017年第8期47-56,共10页Journal of Central University of Finance & Economics

基　　金：国家社科基金重点项目"基于内部控制视角的腐败防控机制与实现路径研究"(项目编号:15AJY002);教育部人文社科基金青年项目"国际会计准则制定话语权形成机制与中国参与策略研究"(项目编号:16YJC790053);浙江省哲学社科基金一般项目"公司治理视域下民营企业舞弊揭发行为与制度研究:以浙江省为例"(项目编号:16NDJC152YB)

摘　　要：职业会计师在揭发公司舞弊上承担了越来越多的社会期望与法规要求,但职业会计师在舞弊揭发上面临两难困境:一方面需要遵循"保守秘密"的职业操守,另一方面又要承担揭示舞弊、维护公众利益的责任。20世纪90年代以来,美国会计职业界与证券立法机构在职业会计师舞弊揭发行为准则制定与立法规制上存有显著立场差异并不断博弈。会计职业准则规范的出发点是保护会计职业利益,通过渐进式的、以技术标准修订为中心的改革策略来应对不断扩大的审计期望差距;而证券监管立法则建立了以维护公共利益为出发点的多层次舞弊揭发法规体系,通过《证券交易法案》的"强制要求"、《多德—弗兰克法案》的"经济激励"与《萨班斯法案》的"权益保护"等制度来化解职业会计师舞弊揭发的伦理困境与消极态度,并在一定程度上缩小审计期望差距。笔者在借鉴美国舞弊揭发立法规制实践经验的基础上,对我国的舞弊揭发权益保障制度、证券舞弊揭发激励制度、会计职业准则的完善提供了具体政策建议。Professional accountants face up with more and more social expectations and regulatory requirements to detect clients＇ fraud. Professional accountants also face dilemma in whistle blowing the clients＇ fraud. On the one hand,they should follow the ‘keeping secrecy＇ requirement of professional ethics,on the other hand,they take the responsibility to reveal public companies＇ frauds and safeguard the public interest.Since 1990 s,there are significant gap and gaming between accounting professions and security regulators. The standing point of accounting professional standards is to protect accounting professions＇ interests which aim to eliminate auditing expectation through evolving remediation of technical standards. Security regulators in US have established multi-level legal systems in professional accountants＇ whistle-blowing,including compulsory requirements of Securities and Exchange Act,economic encouragement of the Dodd Frank Wall Street Reform and Consumer Protection Act,and protection of SOX. This multi-level legal system has formed an integral institutional basis to bridge the audit expectation and defuse the ethic dilemma. Based on the practical regulation experience of US,the paper then provides suggestions for improving professional accountants＇ whistle-blowing regulation system in China.

关 键 词：证券立法 职业会计师 舞弊揭发行为 伦理困境 公共利益 

分 类 号：F275.2[经济管理—企业管理]