accountingethics中山大學(xué)商業(yè)倫理(已修改)
2025-02-02 12:41 本頁(yè)面
【正文】 McGrawHill/Irwin Copyright 169。 2022 by The McGrawHill Companies, Inc. All rights reserved. 第 7章 Chapter 7 會(huì)計(jì)中的道德 Ethics in Accounting “This ?public watchdog? function demands that the accountant maintain total independence from the client at all times and requires plete fidelity to the public trust.” Chief Justice Warren Burger (1984) Ethics in the context of the accounting profession 會(huì)計(jì)職業(yè)中的倫理問(wèn)題 ? It is a generally accepted fact that professionals have a duty of loyalty to both their employer and their profession from an ethical perspective. 對(duì)雇主及對(duì)職業(yè)的忠誠(chéng) ? Acting contrary to laws or regulations. This could be a minor violation, or may be much more significant 違反法律法規(guī) ? Acting contrary to the technical or professional standards expected of accountants in the workplace 違反技術(shù)準(zhǔn)則或執(zhí)業(yè)準(zhǔn)則 ? Supporting a manager who is acting uhically 協(xié)助經(jīng)理人違反道德標(biāo)準(zhǔn)的行為 ? Intentionally mislead others, such as the auditors or a regulator 故意誤導(dǎo)他人（作為審計(jì)師或管制者） ? Being associated with financial or nonfinancial reports that materially misrepresent the facts, such as the financial statements, tax returns and reports to regulators. 參與與事實(shí)嚴(yán)重不符的財(cái)務(wù)或非財(cái)務(wù)報(bào)告（財(cái)務(wù)報(bào)表、納稅單、遞交給管制機(jī)構(gòu)的報(bào)告等等） Examples where accountants accused of uhical behaviors 會(huì)計(jì)人員不符合道德標(biāo)準(zhǔn)的行為范例 ? There are very obvious behaviour. Often these have a legal implication. These include: 典型的不符合職業(yè)道德行為（通常涉及法律責(zé)任） ? Misappropriation of funds it is obviously not right to misappropriate funds from the anisation from whom you work. This is an illegal act. ? 侵占資金 ? Non disclosure of financial interests if you are an accountant working on a confidential stock market flotation, you should be ethical enough to understand the potential conflict of interest and therefore raise this as an issue at the start of any work 隱藏財(cái)務(wù)利益不披露 ? Misstatement of financial statements purposeful misstatement of taxable ine is illegal. 財(cái)務(wù)報(bào)表錯(cuò)漏報(bào) ? Sexual discriminationillegal 性別歧視 How to deal with the ethical isues in accounting profession 會(huì)計(jì)職業(yè)如何面對(duì)道德問(wèn)題 ? In the past, to regulate their members accountancy bodies used codes of ethics, which were like book of rules saying what the accountant was and was not allowed to do in different situations. 過(guò)去：會(huì)計(jì)職業(yè)道德規(guī)范（準(zhǔn)則） CODES OF ETHICS ? This rulebased approach has its limitations. W
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