Study On Accounting Justice

The study on the theory of accounting justice has practical social background, profound theoretical background, and fresh era background. In this paper, we adopt the view that accounting is a kind of contract, and we analyse the intention and the value of the theory of accounting justice with the tools of Rawls' theory of justice as form of contract doctrine. We consider that accounting justice is firstly a kind of contract justice, and so we construct the theory of accounting justice on the base of Rawls' theory of justice. We consider that accounting justice also can be divided into procedural justice and consequential justice. The procedural justice of accounting includes two aspect, justice of institution and justice of personal behavior. Accounting justice is firstly a kind of institution justice, the justice of the accounting institution is the precondition and the base of the justice of the accountants'personal behavior. The consequential justice, the distribution justice, of accounting is constructed on the base of procedural justice of accounting, and should be realized by procedural justice of accounting. We consider that the basic value of accounting justice system includes three aspects: justice, efficiency, and stability. And this expectation, or we can say ideal, only can be realized through the procedural justice of accounting, the practical institution arrangement and performance. Once we require the accounting justice system has the characters of justice, efficiency, and stability, in the construction of accounting justice system we should abide by the principle of these three aspects as a necessity. Therefore we bring forward some advice on the construction of the procedure of accounting justice. We consider that the origin, the formulation procedure of the accounting institution should abide by the principle of justice, the content of the accounting institution should have the value of impartiality. And as it said by Rawls, in the constitution of social institution the highest priority should be given to the benefit of the least advantaged class. The formulation of accounting institution also should abide by the"difference principle", in our view, the most obvious embodiment is the obligatory disclosure system of accounting information, so most of the accounting information users have the equal opportunity. We consider that the just accounting institution should be performed correctly, so the justice of the accountants'personal behavior is also essential. Since the justice of institution is the precondition and the base of the justice of personal behavior, we should systematize the requirement on the personal behavior of accountants into standards, so that we can depend less on accountants'morality and capability. However we should remember that institution, as a contract is insufficient, the self-discipline of accountants'morality is also essential in the accounting justice system. And furthermore, rectification is also very important to the unjust state of accounting. The rectificative justice of accounting is the punishment and retribution of the behavior offending the justice of accounting to maintain and rectify the just state of accounting. In our view, the rectificative justice of accounting involves two aspects, the cognizance and retribution of accounting legal responsibility.