会计舞弊非道德行为的边际效用规律

摘要

The article locks the behavior of the accounting fraud at the moral which is a subjective aspect and takes it as a kind of no moral behavior to study. At first, the article defines the morals and economic consistency. Then represents a kind of reverse decreasing law of marginal utility on the basis of utility theory of economics. The result of study shows this kind of law is most effective for explaining a continuity accounting fraud, thus offers the theory foundation for putting forward the feasible suggestion that strengthen the accounting professional moral build.%本文对会计舞弊这一行为的研究锁定在道德这个主观层面上,将其界定为是一种非道行为来加以研究.文章首先明确了道德与经济的一致性,然后在经济学效用论的基础上提出了一种反向的边际效用递减规律.研究结果显示该种规律用来解释连续性会计舞弊最有效,从而为加强会计职业道德建设提出切实可行的建议提供了理论依据.