财务伦理

我国资本市场的财务伦理缺失分析

Analysis on Lack of Financial Ethics in the Chinese Capital Market

本文剖析了资本市场财务伦理缺失的表征及其成因，提出了重构伦理平台的协调路径。

This paper analyses the corresponding reasons and presents the coordinative paths of rebuilding financial ethics .

在此基础上，分析了构成企业财务伦理的四个要素以及由要素构成的企业财务伦理结构。

We also analyze four elements of financial ethics and the structure constituted by these elements .

创新二：论文全面总结分析了我国财务伦理冲突表现，并从多角度对其产生原因进行了理论阐释。

The thesis summarizes the performance of ethical conflict and analyzes its causes from different angles .

其一是加强机构投资者财务伦理气氛的理论研究探索。

The first one is strengthen the institutional investors to analyze theory about financial standards of behavior condition .

然而，在经济人与道德人的博弈中，财务伦理失范的现象频频发生，极大地动摇了利益相关者对财务主体的诚信信念。

However , lack of financial ethics often occurs in the capital market , which shakes the credibility belief of related interest parties to financial bodies .

孔子的财务伦理观内容深刻，主要包括财务道德理想&“当”、诚信核算观、黜奢崇俭的理财观、反省与改过的内审观、生财有道的生财观等。

And it is of great significance to make research on confucious'accounting ethics which include accounting ideal , real accounting , economic financing , good interior audit , and proper money making .

另外，本章根据企业伦理道德认知程度对企业财务伦理进行分类，具体包括自利导向型财务伦理、规则导向型财务伦理和关怀导向型财务伦理。

In addition , the chapter classifies corporate financial ethics according to the awareness of corporate ethics and moral . Specifically , it includes the self-oriented financial ethics , rule-oriented financial ethics and care-oriented financial ethics .

1929到1933年经济危机以前，美国证券市场上各个公司为了自己的利益，完全不顾个人和企业的财务伦理道德，他们制造虚假信息，侵占公共财产，谋取私人利益。

1929 and 1933 , the economic crisis , the United States securities market before each company for its own benefit and totally ignored personal and corporate financial ethics , false information and occupy property behavior is wanton rampant .

通过本章论述不仅可以了解到当前上市公司治理与财务伦理的基本理论框架和相关基本涵义，还可以了解到上市公司在证券市场中财务伦理冲突相关内容和范围。

Through this chapter discusses can understand the current financial ethics governance of listed company and basic theory frame and related basic connotation , understands the listed company financial ethics in the security market content and scope of relevant conflict .

并且证明其不能通过法律而彻底禁止的原因所在，从新的角度对市场环境财务伦理影响的特点进行理解，抓住根本原因，从本质上解决问题。

And , this paper hopes to market environment from a new perspective on the characteristics of financial ethics influence understanding , seize the root causes , from essentially to solve problems , not through the law laws and regulations restrict take temporary solution .

从上市公司财务伦理方面加强公司治理，并且为其提供一种更为彻底的方式；从公司治理中找到一种对财务伦理重要职业思想建设和形成的有效方法，两者相互促进，相互改善。

Financial ethics from listed company strengthen corporate management , and providing them a more thorough manner ; from corporate governance to find a financial ethics formed an important professional ideology construction and the effective method , both to promote each other and mutual improvement .

此外，大部分上市公司对财务决策过程的伦理行为还未引起足够的重视。

In addition , most listed companies in the financial decision-making process on the ethical behavior has not yet attracted sufficient attention .

他们发现了明显的财务、后勤和伦理方面的障碍，如果不迅速解决，它们就可能妨碍这些临床试验如期完成。

They found significant financial , logistical and ethical obstacles that , if not quickly addressed , could delay the completion of clinical trials .

上市公司财务行为中的伦理行为对于企业战略目标的实现、市场公平效率两极目标的实现有重大的推动意义，故上市公司的财务决策应考虑选择伦理行为。

Financial behavior of listed companies for ethical behavior in corporate strategic objectives , market equity and efficiency goals poles driven significant meaning , so the financial decisions of listed companies choose ethical behavior should be considered .