摘要
会计信息失真或造假现象普遍存在,有可能或已经在某种程度上使社会经济的增长通过会计信息产生的过程和结果的不公正而变成了一个零和游戏,即导致一部分人受益的同时而使另一部分人受损,这不仅会使会计学科本身所蕴涵的对公正的价值取向丧失殆尽,而且会使会计的正当性受到质疑。和谐会计的要旨就是要求会计信息产生的过程和结果本身公正以及公正地对待任何一方会计信息的使用者。因此,和谐会计的价值取向就是会计公正,即和谐会计是一个惠及所有会计信息使用者的会计,也就是“会计长在,友谊长存”的会计。
The universal existence of accounting information distortion and accounting-fake phenomenon has the possibility to turn or, to a certain extent, has already turned the process of social economic growth to be a zero-sum game, with the unfairness of process and result as producing accounting information. That is benefiting some people but causing other people to suffer at the same time. Not only could this destroy the fair value orientation which accounting disciplines itself, but also could challenge the legitimacy of accounting. Harmonious accounting＇s essence is fairness of the process and result from the process in which accounting information is produced, as well as dealing with treat any accounting information user fairly. Therefore, this paper claims that fairness of accounting is the value orientation of harmonious accounting which benefits all accounting information users and is in ＂friendship lives as long as accounting ever exists ＂.
出处
《上海立信会计学院学报》
2007年第2期10-14,共5页
Journal of Shanghai Lixin University of Commerce
基金
教育部人文社科研究规划基金项目"我国会计公正问题研究"(06JA790080)
关键词
会计公正
和谐会计
价值取向
fairness of accounting
harmonious accounting
value orientation
