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| 会计道德风险防范中的法律规制——由《会计法》修订草案引发的思考 摘要 会计对于产生经济活动的主体而言，是极其重要的一项活动，而会计从业人员在会计活动当中，由于自身利益的驱动与外界的干扰，很容易做出违反会计道德的行为。应对此种风险，法律作为重要的手段之一，应当如何对此种道德风险进行规制？本文将结合19年《中华人民共和国会计法》的征求意见稿，对于法律这一重要手段在会计道德风险中的作用，地位等进行分析，并运用伦理学中经典的柯尔伯格理论，对会计道德风险的控制提出意见与建议 Legal Regulation of moral hazard prevention in accounting- inspired by the amendent of<law of accounting> Abstract Accounting is an extremely important activity for the main body that produces economic activities.In accounting activities, accounting practitioners are prone to act in violation ofaccounting ethics due to their own interests and interference from the outside world. To deal with this kind of risk, the law is one of the important means.How should this kind of moral hazard be regulated?This article will combine the 19th "Accounting Law of the People's Republic of China"draft for soliciting opinions,analyze the role and status of this important method of law in accounting moral hazard, and use the classic Kohlberg theory in ethics to analyze Put forward opinions and suggestions on the control of accounting moral hazard Key Words Accounting Ethics Accounting Law Moral Development Theory ral Development Theory |
