| 会计职业判断的制度环境与道德风险 |
| |
| 引用本文： | 周珊.会计职业判断的制度环境与道德风险[J].巢湖学院学报,2003,5(5):48-51. |
| |
| 作者姓名： | 周珊 |
| |
| 作者单位： | 合肥市武警消防支队,安徽,合肥,230061 |
| |
| 摘 要： | 会计人员的职业判断在整个会计规范体系的执行过程中居于最直接、最主动的核心地位，但会计职业判断也会引发道德风险。对于会计职业判断道德风险的发生原因，过去的讨论一般都局限于会计人员自身道德素质的分析。本则从制度环境与道德风险的一般关系原理出发，结合我国企业会计的具体制度环境，论述了会计制度环境导致会计职业判断道德风险的现实性，并且在揭示问题成因的基础上，给出道德风险控制的具体对策。
|
| 关 键 词： | 会计人员 职业判断 会计规范体系 道德风险 制度环境 中国 风险控制 |
| 文章编号： | 1672-2868(2003)05-0048-04 |
| 修稿时间： | 2003年4月18日 |
The System Entironment of Accountant Professional Judgement and Moral Risk |
| |
| ZHOU,Shan.The System Entironment of Accountant Professional Judgement and Moral Risk[J].Chaohu College Journal,2003,5(5):48-51. |
| |
| Authors: | ZHOU Shan |
| |
| Abstract: | The professional judgement of accountant personnel occupythe straight and active status of the kernel at the process of execute the whole accountant criterion system,but professional accountant judgement can also solicitation the moral risk.The matter occured of the professional judgement and the moral risk commonly localization the analyse of the accountant personnel's own moral stuff if the past discuss.the text come from the truth of commonly connection of the system condition and moral risks,combine with the actually system condition of enterprise accountant in our country,discuss the facts of the accountant system condition result in the accountant professional judgement and moral risk,and based on the cause of formation,come out the actually countermeasure of the moral risk control. |
| |
| Keywords: | accountant professional judgement system condition moral risk risk control |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
