会计师伦理问题及其对策（Ethical problems of accountants and Countermeasures）.docVIP

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会计师伦理问题及其对策（Ethical problems of accountants and Countermeasures）.doc

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会计师伦理问题及其对策（Ethical problems of accountants and Countermeasures）

会计师伦理问题及其对策（Ethical problems of accountants and Countermeasures） Ethical problems of accountants and Countermeasures 06-18 First, the important ethical issues faced by accountants. First, the interests of enterprises conflict. Because of the opportunities and challenges of the market economy, there are many conflicts of interest in the enterprise. For personal gain: bribes, gifts, free travel, souvenirs, special offers (special discounts), special benefits (social relationships), relationships with key people, relatives and friends. Or fraudulently acquire funds or property: cheat on a charge account, forge a certificate, steal cash, assets, or resources, alter the result to obtain a prize or reward. Or misunderstanding: misunderstandings, responsibilities to clients, confusion signals and incentives, slippery slopes - that individuals may be tempted into a relationship. At present, the smooth slope problem is a chronic disease the most common threat in the accounting field, but also the most easily overlooked problems. Two is workplace ethics. Understanding of the rights of employees, in the past twenty years in China because of the market gradually deepening, developing rapidly, the social consensus that personal rights should be related to the rights of employers more respect. Some employees use relevant laws and regulations to protect themselves, and others use unions or public opinion to influence the company. Corporate practice is already sensitive to stakeholder and social concerns. It includes privacy and dignity, a fair play, a healthy and safe environment. Responsible companies must show respect for employee preferences before they force employees to improve their behavior through rules and regulations. In addition, some companies establish recreational and recreational facilities for the health and recreation of their employees. Play the role of conscience. Internal reporting helps to form a more ethical company that is good for the companys long-term int