财务理论中的伦理道德缺失与财务伦理道德体系的建设

Abstract

屡见不鲜和屡禁不绝的财务造假现象，已经极大地损害了财会职业和财会人员的形象，使他们陷入严重的社会信任危机之中。虽然这有着非常复杂的原因，但是已有财务理论对财务关系及其处理中伦理道德的忽视，可能以单纯财务观点和技术观点误导了财会实务。本文初步分析了某些财务理论中的伦理道德缺失现象，并且提出加强财务伦理道德建设的基本思路。当然，将伦理道德“嵌入”财务学科体系目前尚充满难度。

Enormous and endless phenomenon of financial fraud has extremely hurt the profession and practitioners in finance and accounting, putting them in seriously social credit crisis. Although there might be many complicated reasons, the solely financial perspective and the technical perspective in extant finance theory may mislead financial and accounting practice, due to its neglect of ethics and moral when dealing with financial relationship. This paper briefly analyzes some phenomenon of the lack of ethics and moral in finance theory, and proposes ways to improve ethics and moral. Of course, it is very difficult to embed ethics and moral into financial discipline.