007-accounting ethics中山大学 商业伦理.pptVIP

第7章Chapter 7 会计中的道德 Ethics in Accounting “This ‘public watchdog’ function demands that the accountant maintain total independence from the client at all times and requires complete fidelity to the public trust.” Chief Justice Warren Burger (1984) Ethics in the context of the accounting profession会计职业中的伦理问题 It is a generally accepted fact that professionals have a duty of loyalty to both their employer and their profession from an ethical perspective. 对雇主及对职业的忠诚 Acting contrary to laws or regulations. This could be a minor violation, or may be much more significant 违反法律法规 Acting contrary to the technical or professional standards expected of accountants in the workplace 违反技术准则或执业准则 Supporting a manager who is acting unethically 协助经理人违反道德标准的行为 Intentionally mislead others, such as the auditors or a regulator 故意误导他人（作为审计师或管制者） Being associated with financial or non-financial reports that materially misrepresent the facts, such as the financial statements, tax returns and reports to regulators. 参与与事实严重不符的财务或非财务报告（财务报表、纳税单、递交给管制机构的报告等等） Examples where accountants accused of unethical behaviors会计人员不符合道德标准的行为范例 There are very obvious behaviour. Often these have a legal implication. These include: 典型的不符合职业道德行为（通常涉及法律责任） Misappropriation of funds - it is obviously not right to misappropriate funds from the organisation from whom you work. This is an illegal act. 侵占资金 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 隐藏财务利益不披露 Misstatement of financial statements - purposeful misstatement of taxable income is illegal. 财务报表错漏报 Sexual discrimination-illegal 性别歧视 How to deal with the ethical isues in accounting profession会计职业如何面对道德问题 In the past, to regulate their members accountancy bodies used codes of ethics, which were like book of rules sayi