坏账处理中的伦理问题研究
摘要
当前，我国企业的应收账款和坏账以及银行的大量呆坏账问题十分严重，对我国的经济造成了很大的影响，也影响我国企业在国际上的竞争力。同时坏账处理中存在许多伦理问题，对我国的社会主义精神文明建设也提出了很大的挑战，甚至阻碍了我国的精神文明建设。因此，十分有必要对我国的坏账问题进行研究，分析其成因，寻找其解决对策。本文对坏账问题的研究提出了一种新的看法，对解决坏账问题具有理论和实际意义。
本文认为坏账产生的直接原因主要是由于我国的社会伦理建设滞后。社会中个体的道德素质不过硬，个人的价值观、世界观存在不同程度的个人主义、利己主义，甚至有些企业的管理者惟利是图，而从不考虑自己该负有什么义务和责任，执法人员只顾私利，不顾社会公正，打击了债权人用法律武器维护自身权益的积极性。社会的道德评价也失去了它的作用，甚至在某些方面还起到了负面引导作用。而体制不完善又导致了人们的道德投机，信用体系还未完善，这导致企业在交易过程中不遵守信用；我国的产权制度也存在产权不清晰，导致银企之间的债务关系难以理清，而国有企业中的委托——代理关系，存在着企业所有者和管理经营者的利益目标不完全一致，对企业坏账的产生也起到了消极的作用。通过对坏账成因的分析，我们发现了在坏账处理中存在着许多社会伦理问题，如社会个体之间的信用关系出现了畸形，法治伦理中存在司法腐败、人们对法律权威性的淡漠等。为此，本文作者做了市场调查以进行实证分析，发现，在坏账处理中的确存在着许多伦理问题，证明了本文上述的分析。
最后，主要针对坏账处理中存在的伦理问题提出了改善坏账问题的对策建议。对于产权伦理的建设、信用伦理的建设、法治伦理的建设提出了解决方案。其中对我国尚未开始的信用体系建设提出了作者本人不成熟的方案，以供有关部门参考。
At present, the problem of a large amount of accounts receivable of enterprises and bad debts of bank and enterprise is very much serious in our country. This problem have caused very great influence on the economy of our country and the competitiveness of enterprise of our country in the world. At the same time there are many ethics problems in dealting with bad debts. They propose very heavy challenge to socialism constructions of spiritual civilization in our country, even have hindered the construction of spiritual civilization of our country. However, they are very necessary to study the problem of bad debts and analyse its origin cause of formation and look for countermeasures to solve it This paper proposes a land of new view to research on bad debts. It has the theoretical and actual meaning in solving the bad debts' problem.
This paper thinks the immediate cause why the bad debts produce is because the social ethics construction of our country lags behind . The ethical quality of individual in sociaty is weak. The values and world outlook of individual have individualism and egoism in varying degrees. Even the administrators of some enterprises are bent solely on profit, and never consider what obligation and responsibility oneself should have.The enforcer justs think of private interests , ignoreing the fairness of the society. these have attacked creditors utilizing the law weapon to maintain one's own rights and interests. Morals appraise of the society losing its function too, it has even still been guided function negativly in some aspects. The imperfect system leads to people's morals' speculation. The credit system has not been perfect yet, This leads to the fact that enterprises do not observe credit in the course of trade; Blurry property right in the property right system of our country leads to the fact that the debts
relation between bank and stated-owned enterprises is difficult to put in order. In the commission -Agency relation in the state-owned enterprise , enterprise' owner and manager have unanimous goal interests, Have played passive function on the production of the bad debts of the enterprise. Through the analysis to the origin cause of formation of bad debts, we have found there are a lot of social ethics problems in dealing with bad debts. For instance credit relations between the social individuals appear deformity. For this reason, this text make market survey with carrying on real example analyse, find by author, At bad debts in punishing for ethics problems, prove above-mentioned analysis.
At last, the paper proposed countermeasure and suggestion of solve the bad debts problem aimed at the ethics problem existing in the bad debts mainly improving the. It have put forward the solution to the construction, including construction of credit ethics, construction of the law ethics and construction of property right ethics .In this paper author propose a unripe construction scheme of credit system aimed at this problem for concerned departments reference.
本文认为坏账产生的直接原因主要是由于我国的社会伦理建设滞后。社会中个体的道德素质不过硬，个人的价值观、世界观存在不同程度的个人主义、利己主义，甚至有些企业的管理者惟利是图，而从不考虑自己该负有什么义务和责任，执法人员只顾私利，不顾社会公正，打击了债权人用法律武器维护自身权益的积极性。社会的道德评价也失去了它的作用，甚至在某些方面还起到了负面引导作用。而体制不完善又导致了人们的道德投机，信用体系还未完善，这导致企业在交易过程中不遵守信用；我国的产权制度也存在产权不清晰，导致银企之间的债务关系难以理清，而国有企业中的委托——代理关系，存在着企业所有者和管理经营者的利益目标不完全一致，对企业坏账的产生也起到了消极的作用。通过对坏账成因的分析，我们发现了在坏账处理中存在着许多社会伦理问题，如社会个体之间的信用关系出现了畸形，法治伦理中存在司法腐败、人们对法律权威性的淡漠等。为此，本文作者做了市场调查以进行实证分析，发现，在坏账处理中的确存在着许多伦理问题，证明了本文上述的分析。
最后，主要针对坏账处理中存在的伦理问题提出了改善坏账问题的对策建议。对于产权伦理的建设、信用伦理的建设、法治伦理的建设提出了解决方案。其中对我国尚未开始的信用体系建设提出了作者本人不成熟的方案，以供有关部门参考。
At present, the problem of a large amount of accounts receivable of enterprises and bad debts of bank and enterprise is very much serious in our country. This problem have caused very great influence on the economy of our country and the competitiveness of enterprise of our country in the world. At the same time there are many ethics problems in dealting with bad debts. They propose very heavy challenge to socialism constructions of spiritual civilization in our country, even have hindered the construction of spiritual civilization of our country. However, they are very necessary to study the problem of bad debts and analyse its origin cause of formation and look for countermeasures to solve it This paper proposes a land of new view to research on bad debts. It has the theoretical and actual meaning in solving the bad debts' problem.
This paper thinks the immediate cause why the bad debts produce is because the social ethics construction of our country lags behind . The ethical quality of individual in sociaty is weak. The values and world outlook of individual have individualism and egoism in varying degrees. Even the administrators of some enterprises are bent solely on profit, and never consider what obligation and responsibility oneself should have.The enforcer justs think of private interests , ignoreing the fairness of the society. these have attacked creditors utilizing the law weapon to maintain one's own rights and interests. Morals appraise of the society losing its function too, it has even still been guided function negativly in some aspects. The imperfect system leads to people's morals' speculation. The credit system has not been perfect yet, This leads to the fact that enterprises do not observe credit in the course of trade; Blurry property right in the property right system of our country leads to the fact that the debts
relation between bank and stated-owned enterprises is difficult to put in order. In the commission -Agency relation in the state-owned enterprise , enterprise' owner and manager have unanimous goal interests, Have played passive function on the production of the bad debts of the enterprise. Through the analysis to the origin cause of formation of bad debts, we have found there are a lot of social ethics problems in dealing with bad debts. For instance credit relations between the social individuals appear deformity. For this reason, this text make market survey with carrying on real example analyse, find by author, At bad debts in punishing for ethics problems, prove above-mentioned analysis.
At last, the paper proposed countermeasure and suggestion of solve the bad debts problem aimed at the ethics problem existing in the bad debts mainly improving the. It have put forward the solution to the construction, including construction of credit ethics, construction of the law ethics and construction of property right ethics .In this paper author propose a unripe construction scheme of credit system aimed at this problem for concerned departments reference.
引文
[1] 郭建新，杨文兵．《新伦理学教程》．经济管理出版社，1999．260-324
[2] 安云凤．《新编现代伦理学》．首都师范大学出版社，2001．316-345
[3] 徐一千．关于加强应收账款管理的思考．税务与经济．2000，3：73-74
[4] 刘晓平．加强应收账款管理之管见．山东交通科技．2000，3：57-59
[5] 谢柳，黄小雄．“赖账经济”的成因分析与对策思考．娄底师专学报．2002，3：23-25
[6] 李玉文，王成平．企业逃废债务问题的成因及法律对策．市场经济与法制建设．2003，1：111-116
[7] 冼青华，陈宜飚．产权、信用与国有企业债务问题浅析．桂海论丛．1997，3：35-38
[8] 刘拥军．论产权制度、市场秩序与社会信用的形成．当代财经．2003，1：15-18
[9] 董明堂．论市场经济的道德．河北经贸大学学报．1999，2：36-41
[10] 金久余．经济体制转轨和社会道德建设．学术界．1996，6：13-18
[11] 王琦．刍议我国企业破产制度中的几个问题．陕西教育学院学报．2002，18(1)：31-34
[12] 李国欣．我国破产制度的缺陷与完善．哈尔滨学院学报．2002，23(3)：52-55
[13] 罗建文，廖加林．论评价企业行为的道德原则．湘潭师范学院学报(社会科学版)．2002，24(2)：13-17
[14] 李海鹰，武玉红．论中国市场经营主体信用缺失的原因及对策．华东经济管理．2003，17(5)：55-58
[15] 洪玫，张大伟．我国信用制度现状及成因分析．辽宁经济．2002，12：53-54
[16] 张锐，王健崭．现代性社会信用危机．河北理工学院学报(社会科学版)．2003，3(2)：9-11，21
[17] 高兰芳．有关信用的经济学思考．宁夏社会科学．2003，1：47-48
[18] 李丽霞．对信用道德缺失的经济学分析．江南大学学报(人文社会科学版)．2003，2(2)：51-54
[19] 周仁俊，汪长英．三角债的成因及对策．湖北地矿．1998，12(2)：47-51
[20] 姜杰，韩慧．我国市场经济信用分析．济南大学学报．2003，13(1)：56-58
[21] 高兆明，管华．企业经济行为选择中的道德边际．学术研究．2000，11：28-32
[22] 邹先平．企业伦理问题产生的原因浅析．中国农业银行武汉培训学院学报．2003，3．68-70
[23] 张晓明．中国的企业和企业伦理问题．哲学研究．1996，12：11-17
[24] 李喜玲．社会转型期关于道德问题的思考．洛阳大学学报．2002，17(1)：61-63
[25] 廖申白，孙春晨．转型时期的社会伦理道德问题与对策．哲学研究．1997，5：11-19
[26] 陈伟，孙少森．简论道德在整顿市场经济秩序中的作用．中国青年政治学院学报．2003，22(6)：71-73
[27] 周秀英，刘月．论产权制度与市场经济的关系．锦州师范学院学报．2003，25(6)：114-116
[28] 李奇．法制建设与道德建设须同步进行．高校理论战线．1994，4：57-59
[29] 王福霖．论道德建设与市场经济的相互适应问题．道德与文明．2004，1：25-28
[30] Shanwen Gao, M.S.,Yang Yao, Ph.D..Implementation of socially optimal outcomes in the liquidation of public enterprises in China. China Economic Review. 1999,10:41-58
[31] Ben J. Sopranzetti. The Economics of Factoring Accounts Receivable. Journal of Economics and Business. 1998,50:339-359
[32] 郝三平，刘岐 王树同．日本银行巨额坏帐成因浅析．日本问题研究．1997，1：41-44
[33] 陈创生．公有产权制度安排中的伦理缺失思考．岭南学刊．2001，6：32-35
[34] 赵景峰，周凤鸣．应重视银企间信息不对称问题．黑龙江金融．2002，11：48-49
[35] (美国)H·G·布德罗曼，(香港)肖耿．国有企业的物质刺激与道德祸因之巧合．社会科学战线．1998，4：1-14
[36] 张维达，谢地．我国国有企业改革的方式需要改革．经济纵横．1997，1：4-11
[37] 杨乔文，王绍华．浅谈我国市场经济行为的道德原则．西南民族学院学报·哲学社会科学版．1998，19(3)：106-110
[38] Cerasi Vittoria, Daltung Sonja. Close relationships between banks and firms:is it good or bad?Research in Economics. 1998,52:233-253
[39] Banerjee Saugata, Cadot Olivier. Syndicated lending under asymmetric creditor information. Journal of Development Economics. 1996,49:289-306
[40] Baldwin Jane N, Chesser Delton L. An approach to integrating accounting courses. 2003,21:101-126
[41] Cobb lan, Helliar Christine, Innes John. Management accounting change in a bank. Management Accounting Research. 1995,6:155-175
[42] Kara Ali, Kaynak Erdener, Kucukemiroglu Orsay. An Empirical Investigation of US Credit Card Users: Card Choice and Usage Behavior. International Business Review. 1996,5(2):209-230
[43] Nunner-Winkler Gertrud. The development of moral understanding and moral motivation. International Journal of Educational Research. 1998,27(7):587-603
[44] Campbell Robert L, Christopher John Chambers. Moral Development Theory: A Critique of Its Kantian Presuppositions. Developmental Review. 1996,16(1): 1-47
[45] Heslep Robert D. Moral Education for Americans. Journal of Criminal Justice. 1996,24(2):185-186
[46] Thorne Linda. Refocusing ethics education in accounting: an examination of accounting students' tendency to use their cognitive moral capability. Journal of Accounting Education. 2001,19(2):103-117
[47] Dollar David. Economic Reform and Allocative Efficiency in China's State-owned Industry. Economic Development and Cultural Change. 1990,38:89-105
[48] Gordon Roger, Li Wei. Chinese Enterprises under the Reforms. American economic Review Papers and Proceedings. 1991,81:202-6
[49] Broadman Harry G. Meeting the Challenge of Chinese State Owned Enterprise Reform. The World Bank. 1995,4
[50] Taniuchi Mitsuru. Recent developments in Japan's financial sector: Bad loans and financial deregulation. Journal of Asian Economics. 1997,8(2):225-244
[51] Bonin John P, Huang Yiping. Dealing with the bad loans of the Chinese banks. Journal of Asian Economics. 2001, 12(2): 197-214
[52] Mitchell Janet. Bad Debts and the Cleaning of Banks' Balance Sheets: An Application to Transition Economies. Journal of Financial Intermediation. 2001, 10(1): 1-27
[53] Huang Haizhou, Xu Chenggang. Financial institutions and the financial crisis in East Asia. European Economic Review. 1999, 43(4-6):903-914
[2] 安云凤．《新编现代伦理学》．首都师范大学出版社，2001．316-345
[3] 徐一千．关于加强应收账款管理的思考．税务与经济．2000，3：73-74
[4] 刘晓平．加强应收账款管理之管见．山东交通科技．2000，3：57-59
[5] 谢柳，黄小雄．“赖账经济”的成因分析与对策思考．娄底师专学报．2002，3：23-25
[6] 李玉文，王成平．企业逃废债务问题的成因及法律对策．市场经济与法制建设．2003，1：111-116
[7] 冼青华，陈宜飚．产权、信用与国有企业债务问题浅析．桂海论丛．1997，3：35-38
[8] 刘拥军．论产权制度、市场秩序与社会信用的形成．当代财经．2003，1：15-18
[9] 董明堂．论市场经济的道德．河北经贸大学学报．1999，2：36-41
[10] 金久余．经济体制转轨和社会道德建设．学术界．1996，6：13-18
[11] 王琦．刍议我国企业破产制度中的几个问题．陕西教育学院学报．2002，18(1)：31-34
[12] 李国欣．我国破产制度的缺陷与完善．哈尔滨学院学报．2002，23(3)：52-55
[13] 罗建文，廖加林．论评价企业行为的道德原则．湘潭师范学院学报(社会科学版)．2002，24(2)：13-17
[14] 李海鹰，武玉红．论中国市场经营主体信用缺失的原因及对策．华东经济管理．2003，17(5)：55-58
[15] 洪玫，张大伟．我国信用制度现状及成因分析．辽宁经济．2002，12：53-54
[16] 张锐，王健崭．现代性社会信用危机．河北理工学院学报(社会科学版)．2003，3(2)：9-11，21
[17] 高兰芳．有关信用的经济学思考．宁夏社会科学．2003，1：47-48
[18] 李丽霞．对信用道德缺失的经济学分析．江南大学学报(人文社会科学版)．2003，2(2)：51-54
[19] 周仁俊，汪长英．三角债的成因及对策．湖北地矿．1998，12(2)：47-51
[20] 姜杰，韩慧．我国市场经济信用分析．济南大学学报．2003，13(1)：56-58
[21] 高兆明，管华．企业经济行为选择中的道德边际．学术研究．2000，11：28-32
[22] 邹先平．企业伦理问题产生的原因浅析．中国农业银行武汉培训学院学报．2003，3．68-70
[23] 张晓明．中国的企业和企业伦理问题．哲学研究．1996，12：11-17
[24] 李喜玲．社会转型期关于道德问题的思考．洛阳大学学报．2002，17(1)：61-63
[25] 廖申白，孙春晨．转型时期的社会伦理道德问题与对策．哲学研究．1997，5：11-19
[26] 陈伟，孙少森．简论道德在整顿市场经济秩序中的作用．中国青年政治学院学报．2003，22(6)：71-73
[27] 周秀英，刘月．论产权制度与市场经济的关系．锦州师范学院学报．2003，25(6)：114-116
[28] 李奇．法制建设与道德建设须同步进行．高校理论战线．1994，4：57-59
[29] 王福霖．论道德建设与市场经济的相互适应问题．道德与文明．2004，1：25-28
[30] Shanwen Gao, M.S.,Yang Yao, Ph.D..Implementation of socially optimal outcomes in the liquidation of public enterprises in China. China Economic Review. 1999,10:41-58
[31] Ben J. Sopranzetti. The Economics of Factoring Accounts Receivable. Journal of Economics and Business. 1998,50:339-359
[32] 郝三平，刘岐 王树同．日本银行巨额坏帐成因浅析．日本问题研究．1997，1：41-44
[33] 陈创生．公有产权制度安排中的伦理缺失思考．岭南学刊．2001，6：32-35
[34] 赵景峰，周凤鸣．应重视银企间信息不对称问题．黑龙江金融．2002，11：48-49
[35] (美国)H·G·布德罗曼，(香港)肖耿．国有企业的物质刺激与道德祸因之巧合．社会科学战线．1998，4：1-14
[36] 张维达，谢地．我国国有企业改革的方式需要改革．经济纵横．1997，1：4-11
[37] 杨乔文，王绍华．浅谈我国市场经济行为的道德原则．西南民族学院学报·哲学社会科学版．1998，19(3)：106-110
[38] Cerasi Vittoria, Daltung Sonja. Close relationships between banks and firms:is it good or bad?Research in Economics. 1998,52:233-253
[39] Banerjee Saugata, Cadot Olivier. Syndicated lending under asymmetric creditor information. Journal of Development Economics. 1996,49:289-306
[40] Baldwin Jane N, Chesser Delton L. An approach to integrating accounting courses. 2003,21:101-126
[41] Cobb lan, Helliar Christine, Innes John. Management accounting change in a bank. Management Accounting Research. 1995,6:155-175
[42] Kara Ali, Kaynak Erdener, Kucukemiroglu Orsay. An Empirical Investigation of US Credit Card Users: Card Choice and Usage Behavior. International Business Review. 1996,5(2):209-230
[43] Nunner-Winkler Gertrud. The development of moral understanding and moral motivation. International Journal of Educational Research. 1998,27(7):587-603
[44] Campbell Robert L, Christopher John Chambers. Moral Development Theory: A Critique of Its Kantian Presuppositions. Developmental Review. 1996,16(1): 1-47
[45] Heslep Robert D. Moral Education for Americans. Journal of Criminal Justice. 1996,24(2):185-186
[46] Thorne Linda. Refocusing ethics education in accounting: an examination of accounting students' tendency to use their cognitive moral capability. Journal of Accounting Education. 2001,19(2):103-117
[47] Dollar David. Economic Reform and Allocative Efficiency in China's State-owned Industry. Economic Development and Cultural Change. 1990,38:89-105
[48] Gordon Roger, Li Wei. Chinese Enterprises under the Reforms. American economic Review Papers and Proceedings. 1991,81:202-6
[49] Broadman Harry G. Meeting the Challenge of Chinese State Owned Enterprise Reform. The World Bank. 1995,4
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