道德发展视域下的会计人员职业道德评价  

A Study on the Evaluation of Accounting Professionals'Ethics from the Perspective of Moral Development

作　　者：刘文宇 张世宏 WENYU LIU;SHIHONG ZHANG(Financial Department,Nanjing University of Science and Technology)

机构地区：[1]南京理工大学财务处

出　　处：《工信财经科技》2024年第6期52-62,共11页Review of Financial & Technological Economics

摘　　要：随着我国经济的高质量发展,按照党中央立足新发展阶段、贯彻新发展理念、构建新发展格局要求,我国会计改革与发展由“十三五”的转型升级开始向“十四五”的变革融合、提质增效迈进。作为会计改革的主体,会计人员的职业活动已从传统的算账、记账、核账、报账向价值管理、资本运营、风险管理、战略决策辅助等职能转型,因此,职业活动的日益复杂对会计人员的道德规范提出了更高的要求,以期不断提升会计人员职业素养,从而保证会计基础性服务功能得到充分发挥。文章在分析我国会计职业道德内涵、特征和现状的基础上,探究职业道德缺失的动因,基于道德发展理论,构建会计人员职业道德评价模型,提出加强会计职业道德建设的对策建议。With the high-quality development of China's economy,in accordance with the requirements of the CPC Central Committee to stand at a new stage of development,adhere to new development concepts,and serve a new development pattern,China's accounting reform and development has progressed from the transformation and upgrading during the"13th Five-Year Plan"period to the integration,innovation,and improvement of efficiency during the"14th Five-Year Plan"period.As the main body of accounting reform,the professional activities of accounting personnel have shifted from traditional bookkeeping,accounting,auditing,and reporting to functions such as value management,capital operation,risk management,and strategic decision-making support.Therefore,the increasing complexity of professional activities has placed higher demands on the ethical standards of accounting personnel,aiming to continuously improve their professional qualities to ensure that the foundational service functions of accounting are fully utilized.Based on an analysis of the connotations,characteristics,and current status of accounting ethics in China,this paper explores the motivations behind the lack of professional ethics,constructs an evaluation model for the professional ethics of accounting personnel based on moral development theory,and proposes countermeasures and suggestions for strengthening the construction of accounting ethics.

关 键 词：道德发展 会计人员 职业道德 评价 

分 类 号：F233[经济管理—会计学]