從經驗中我們總認為我們知道專業所代表的意義、專業所指涉的對象，更重要的是，我們相信這些所謂的專業團體或個人比我們更懂得專業倫理與其所應負之社會責任。但是在安隆案爆發之後，安達信會計師事務所—作為全球前五大的會計師事務所—在其中的作為，不得不讓我們必須重新反省我們真的懂得什麼是專業、什麼是其所指涉的對象，及這些專業團體或個人真的比我們一般大眾還懂得專業倫理與其社會責任嗎？雖然在這一兩年來，對於會計師腳色的扮演、及在安隆案所出現的問題、和解決的方法都有人提出，但是都沒有真正觸及到兩個重要的核心概念即專業倫理與社會責任。筆者堅信，會計師作為投資市場中最後監督者 (watch- dog)的專業腳色如果不懂什麼是專業、什麼是其社會責任及專業倫理與社會責任的關係，安隆案將只是經濟災難的開始而非結束。本文的研究就是針對這些問題，一方面對何謂專業、專業倫理，及專業與社會關係有所釐清，另一方面透過商業倫理理論及個人道德發展理論之援用，期望對會計教育、會計師事務所、以至於在會計師倫理規範之制定都能對會計師所應負之社會責任與專業倫理有一更深入正確的認識。 From the past experiences we think we understand the meanings of professional and who the professional is. To the amateurs of us the most important thing is that we believe that those so-called professional groups or individuals know better than us about what are the professional ethics and the professional social responsibilities a. After the scandal of Enron, however, we are forced to rethink what we have learned especially when we knew how Anderson, one of the big-five firms, manipulated in this scandal. We are shocked by aberrant and unethical behaviors that have done by the accountants who are usually regarded as professionals. There are many critiques and suggestions have been discussed for the last two years. But all of them didn’t direct to the two core conceptions, i.e. professional ethics and professional social responsibility. I do believe that an accountant can’t be a professional without understanding what professional is, what the responsibility he has, and what the relationship between professional ethics and professional social responsibility is. If an accountant can’ t understand the meanings of being a professional，the scandal of Enron would not be the last , but the begin of the disaster of our economic market. This research tries to solve those problems that have mentioned above by clarifying those problems on one hand and using the theories of stakeholder and moral development on the other. Other scandals are likely to occur, but one must write to a finish to one’s work at some point. I hope this research can provide a deeper and more proper comprehension of accountant’s social responsibility and professional ethics of America，meanwhile can give some reflections to those who work in accounting education systems, accounting firms and those who set up the codes of the professional ethics of accountant.
