|
Initially Study on Financial Ethics and its Operating Mechanism
QING Ding-wen
2009(1):
56-60.
Financial ethics is the totality of ethical relations,ethical consciousness,ethical criterions and ethical activities involved in financial activities.Financial ethics has general and narrow means.The development of economic theory,management science and applied ethics has been revealing the morality of corporations and the ethics of financial activities.Financial ethics has its full theoretical basis.In the financial activities,there are three forms of financially ethical relations between natural person and legal person,natural persons and legal persons,which present itself with gradations,duality,formal and dynamical characteristics.The financially ethical criterions mainly have credit criterion and equity criterion and the two criterions promote each other mutually.The operating mechanism of financial ethics includes external safeguard mechanism,internal adjustment mechanism,market incentive mechanism and social morality mechanism etc.These mechanisms mutually take effect to promote the healthy development of financial ethics.
|