会计人员财务舞弊行为的伦理分析.pdf

馨渝介失摩

硕士学位论文

会计人员财务舞弊行为的伦理分析

学科专业哲学·伦理学

学位类型口科学学位口专业学位

究生姓名李文辉

导师姓名、职称王泽应教授

论文编号

湖南师范大学学位评定委员会办公室

二零零九年十一月

分类号密级

学校代码学号丝邺

会计人员财务舞弊行为的伦理分析

究生姓名

指导教师姓名职称王泽应教授

学科专业哲学·伦理学

究方向应用伦理学

湖南师范大学学位评定委员会办公室

二零零九年十一月

目录

中文摘要

英文摘要··································································……

引言·································································…·…

一、究背景和动因········‚······································…·…

二、国内外究现状与不足····································…·…

三、究思路、方法、创新点及意义··························…·…

第一章会计人员财务舞弊现象及原因··························…·…

第一节财务舞弊的界定

一、财务舞弊的定义·

三一一财务舞弊的主体·…·…

财务舞弊主要表现形式

第二节会计人员财务舞弊的原因分析

一、客观因素

二、主观因素

第二章会计人员财务舞弊的责任界定、伦理分析与社会危害

第一节会计人员财务舞弊的责任界定············…·…、…·…、

第一竹会计人员财务舞弊的人性分析·······················一·‚

、人的行为动机及人的本质·························‚·····‚‚···‚‚‚‚二

二、人性的利己和利他·············································……

第三节会计人员财务舞弊的“成本一收益”比较·········……

一、收益因素······················································……肠

户

二、成本因素······················································…’‘

三、财务舞弊的预期收益和预期成木·······················…·…

第四节会计人员财务舞弊行为的社会危害··············…·…

一、污染道德环境·····················································…·…

二、践踏市场公平·····················································…·…

三、危害会计职业