CAJ | 학술논문

从制度经济学和会计道德标准论入手，本文通过考察我国会计制度变迁过程，发现会计信息质量并未随会计制度的不断完善而得到提升，忽视会计师主流意识形态塑造是其重要原因；主张诚信是会计学科的观念基点，诚信、守法、公正应该成为是会计师的主流意识。因此，应确立会计师意识形态的常规水平；鼓励会计师参与会计制度制订，引导重构会计师薪酬契约，深化会计师主流意识；加大会计违法处罚力度及处罚宣传，增强职业风险防范意识。
종제도경제학화회계도덕표준론입수，본문통과고찰아국회계제도변천과정，발현회계신식질량병미수회계제도적불단완선이득도제승，홀시회계사주류의식형태소조시기중요원인；주장성신시회계학과적관념기점，성신、수법、공정응해성위시회계사적주류의식。인차，응학립회계사의식형태적상규수평；고려회계사삼여회계제도제정，인도중구회계사신수계약，심화회계사주류의식；가대회계위법처벌력도급처벌선전，증강직업풍험방범의식。
Based on the theories of system economics and accounting ethical standards , and by studying the changing process of Chinese accounting institution , the paper finds the accounting information quality is not in line with the promo-tion of accounting system .This paper believes that integrity is the core conception in accounting , and honesty , law-obiding and justice should become the mainstream consciousness .Therefore, accounting governance organizations should summarize and advocate the experience about how to deal with the ethical dilemmas of financial reporting so that account -ants′ideological routine would be set up; encourage accountants to take part in the construction of accounting system , reconstruct compensation contracts for accountants and deepen accountants ′mainstream consciousness;increase the pen-alties for violations and punishment propaganda , and enhance the awareness of risk prevention .