学视角会计信息失真

【Abstract】 Accounting information is the main foundation and method for the whole society and enterprise to control and supervise the economic activity, which is one of the most important bases of the social economic function. The anamorphic accounting information will heily influence the function of social economic, and even will lead to such a terrible situation that the social economy collapses or even the market regulation fails. Hence, in reality, the researchers and the governments he been trying to find out some effective way to oid the anamorphic accounting information for years. Although the governments are doing what they can to eliminate the anamorphic accounting information, however, the anamorphic accounting information still appears everywhere like a ghost. Such a phenomenon has become a complex social problem for the whole world. In face of this situation, people wonder why the anamorphic accounting information has such a strong vitality and how can we get rid of this ghost from our economic life. Only when the answer of this question is found, the best way to prevent the anamorphic accounting information can be found.The study on the relationship between the benefits and morals, or the relationship between the profit purchase and the morals observance is one of the main interests of ethics. When this object is presented on the accounting information field, it is whether the information should be presented objectively:if the information is presented objectively, it means the accounting agents he followed their professional morals, thus the authenticity of the accounting information can be ensured; if the accounting agents do not follow their professional morals, they will produce and offer the inveracious accounting information for the benefit. Usually, there are two perspectives on this object:utilitarian and deontology. The substance of utilitarian is benefit evaluation. This means the agent will evaluate the relationship between the personal benefit and the public benefit. If the relationship is balanced, the accounting information distortion will not appear, however if the balance is broken, it will appear. This is to say that the distortion of accounting information will take place because the benefit relationship is unbalanced. The deontology does not emphasize the benefit balance; however, it emphasizes morality and criterion. According to the deontology, any non-moral event takes place only because of the moral collapse. From this point, it can be denoted that the accounting information distortion event is the direct result of the moral collapse. In fact, the real accounting information distortion event is due to the combination of the benefit unbalance and the moral collapse. In this study, the utilitarian and deontology will be employed to analyze the reason for the accounting information distortion to find out some solutions for this problem.In this study, the conventional definition on the anamorphic accounting information has been discussed. By analyzing the conflict of "Relative Authenticity" and "Absolute Authenticity", the conventional "trichotomy" definition on the anamorphic accounting information is questionable. Thus, a new definition on the anamorphic accounting information termed as "dichotomy" is introduced in this study. The dichotomy means that the anamorphic accounting information can be classified as the objective anamorphic accounting information and the subjective anamorphic accounting information, among which, the heinous one that should be completely cured is the later. Such a classification is depended on whether human’s subjective will is mixed while the anamorphic accounting information is generated.Then, in this study, the motives for the accountants and their leaders to be concern with the accounting information distortion event were analyzed from the perspective of the utilitarian and the deontology. According to the authors, the fundamental reason for the accounting information distortion events is that the relationship between the pursuit of benefit and the pursuit of moral has been unbalanced. Because current investigating and punishing method is not potent enough, it is almost impossible to "control by benefit", and at the same time, as the moral collapse has already occurred in the enterprise and accounting field, it is also almost impossible to "control by moral". Thus, the accounting information distortion event is being out of control.In the end, according the analysis in this study, the author believes that in order to deal with the accounting information distortion event, it should be implemented form two perspective:"controlled by benefit" and "controlled by moral". Thus, a new ethnics’framework to prevent the anamorphic accounting information is introduced, which is supposed to be helpful to consummate the method to oid the anamorphic accounting information.论文范文