Abstract: A self-designed moral reasoning scale was constructed and used to evaluate whether the consequences of form, the consequences of expressions, accounting students' grade and sex, working experience and professional level influences moral reasoning. The four conditions included in this scale were the social consequences of self, the consequence of materi-al interests and physiological benefits, the consequences of mental benefits, and the consequences on other people. The results show that the consequence of reasoning did not influence the moral tendency of accounting students and accountants. If participants tended to break the rule of accounting, they mostly considered material benefits for themselves and other persons, then the social benefits, the least considered was the mental benefits for themselves. The number of male in junior grades who considered heavily on the consequences of themselves and material interests was larger than females. Accountants professionals, both on high and low professional level, who considered the physiological consequences of themselves and material interest of themselves and the other people has a looser standard on moral reasoning thinking than accounting students.

Key words: moral tendency, accounting, projective test.

摘要： 采用自编的会计专业人员职业道德行为倾向投射测验，包括对自我的社会后果、对自己身体和物质利益的后果、对自己的心理后果和对他人的后果四种情境，考察后果形式、后果表述、会计专业大学生的年级和性别、会计专业人员有无工作经历和资格认证水平与会计职业道德行为倾向的关系。结果发现：给出不利后果和有利不利后果均给出两种后果形式在会计专业人员的职业道德行为倾向上差异不显著；会计专业人员在涉及对自我身体和物质利益后果以及对他人的后果上选择违反会计职业道德规范者较多，其次是对自我社会方面的后果，最少的是对自己的心理后果；低年级男生从自己身体和物质利益的后果考虑倾向于违反会计职业道德的人数高于女生，其他三个方面年级和性别差异不显著；会计从业人员从自己身体和物质利益后果以及他人后果考虑道德判断标准比在校生宽松，且不受会计资格认证水平的影响。

关键词: 会计专业人员, 职业道德行为倾向, 投射测验