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会计信息产生过程和结果的不公正必然会导致一部分会计信息使用者受益,导致另一部分会计信息使用者受损的结局。由会计过程及结果引起的不平等地对待会计信息的使用者,造成不公正地利益分配,显然有悖于社会公正的伦理道德。会计公正是会计理论和会计实务的灵魂所在,应当成为会计追求的基本价值或最高价值。本文将主要从公正理论的视角来研究会计公正问题,探讨会计公正的基本含义,从会计学的学理层面分析并得出会计公正是会计追求的终极目标,并从伦理学的层面探讨了会计公正的现实基础。
The unfairness of accounting information production process and result will inevitably lead to some users of accounting information to benefit, resulting in the loss of another part of accounting information users. Unequal treatment of users of accounting information caused by the accounting process and the result, resulting in unfair distribution of profits, is clearly contrary to social ethics. Accounting justice is the soul of accounting theory and accounting practice, which should become the basic value or the highest value of accounting pursuit. This article will mainly study the problem of accounting fairness from the perspective of fairness theory, discuss the basic meaning of accounting fairness, analyze from the academic level of accounting theory and draw the conclusion that accounting fairness is the ultimate goal of accounting pursuit, and probe into accounting fairness from the aspect of ethics The reality of the foundation.