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作为财务管理基础的会计核算,具有对企业的经济活动和财务收支进行监督的职能,但由于会计人员工作上的粗心大意或主观造假,常常致使所代理的单位深陷风险,相关会计人员也受到危害。会计核算中的风险类型不一,危害程度也多有不同,从而折射出利己主义、功利主义及义务论几种伦理取向。针对会计伦理规范的复杂性、矛盾性,为了从建构伦理规则角度有效地规避会计风险,对会计人员内在的伦理教育势在必行。
Accounting as the basis of financial management has the function of supervising the economic activities and financial revenues and expenditures of the enterprise. However, due to the carelessness or subjective fraud of the accountants, the agents often cause risks to the agents, and the relevant accountants Be jeopardized The types of risks in accounting are different, the degree of harm is also different, reflecting the ethical orientation of egoism, utilitarianism and obligation theory. In view of the complexity and ambivalence of accounting ethical norms, in order to effectively evade accounting risks from the perspective of the construction of ethical rules, ethical education of accounting personnel is imperative.