论我国注册会计师职业道德建设途径

改革开放后,我国注册会计师行业得到了快速发展,然而在发展的同时,注册会计师职业道德方面暴露出了一系列的问题。这些问题,反映了我国注册会计师职业道德低下。从注册会计师执业环境,注册会计师专业胜任能力,对违规案件的查处力度等方面分析我国注册会计师职业道德低下的原因,并针对这些原因,解决完善注册会计师职业道德建设的一系列问题。     

注册会计师职业道德缺失的制度思考

注册会计师行业的职业道德缺失很大程度上是由于制度的不完善造成的,因此,从制度角度对注册会计师行业职业道德建设进行探讨具有积极的现实意义。本文对注册会计师行业职业道德缺失的成因进行了分析,认为应从监管制度、法律制度、事务所聘任制度及组织制度建设着手,为维护注册会计师行业的职业道德提供良好的制度保证。     

我国注册会计师职业道德建设问题浅探

注册会计师的职业道德是注册会计师执业质量的重要保证,是注册会计师事业健康发展所必不可少的要素.注册会计师的审计质量不仅仅受制于注册会计师的专业水平,而且同注册会计师的职业道德素质密切相关.因此职业道德的建设显得尤为重要,我们需要从诸多途径加强注册会计师职业道德建设.     

浅谈我国注册法务会计师制度的构建

法务会计,是会计学和法学相交叉的边缘性学科。法务会计具有法律服务性、法律事项性、调查取证性、价值量化性等特征。构建我国注册法务会计师制度,必须认真贯彻实施1994年1月1日起施行的《中华人民共和国注册会计师法》,并在此基础上完善相关的法律法规体系建设。同时,借鉴国际法务会计经验,我国应大力推进注册法务会计师协会组织建设;建立注册法务会计师的资格认证制度;构建和不断完善注册法务会计师职业道德规范体系。     

浅谈对注册会计师职业道德的理解

注册会计师职业道德是注册会计师执业过程中应理解和遵守的基本前提.随着我国社会主义市场经济的发展,注册会计师的的工作愈发重要,注册会计师职业道德问题相应的受到了更多关注.本文将从注册会计师职业道德的重要性出发,对注册会计师职业道德规范的内容进行探讨,最后对我国注册会计师行业道德现状进行简单分析,并提出加强注册会计师职业道德建设的相关建议.     

注册会计师违反职业道德现象的分析

中国注册会计师行业乃至整个经济领域,目前最大的困境仍是制度的束缚,制度的改善是其他方面改善的前提。注册会计师行业执业者不遵守职业道德的问题也皆源于此。     

注册会计师的职业道德浅谈

市场经济发展背景下,注册会计师审计实践当中的非理性行为日益增多,这些非理性行为产生和注册会计师职业道德有着紧密关联,而职业道德也是注册会计师的基本要求,故此加强注册会计师的职业道德就显得非常必要。本文主要就我国注册会计师的职业道德现状进行分析,并结合实际探索职业道德失范的原因所在及有效的防范策略,希望通过此次理论研究对实际操作起到一定指导作用。     

我国注册会计师职业道德建设初探

我国银广厦、紫鑫药业、蓝田控股等财务造假案例的不断发生,与我国注册会计师职业道德不高有着密切联系。个别注册会计师在执业过程中,存在缺乏独立性、参与财务造假、专业胜任能力不足和保密性差等违背职业道德的现象,不仅损害了注册会计师行业的整体形象,也严重干扰了市场经济的正常秩序。本文通过对注册会计师职业道德缺失现状的分析,挖掘影响注册会计师职业道德缺失的原因,并从外部环境治理、行业监管、事务所及注册会计师个人四个方面,提出了职业道德体系建立的策略,希望能够为注册会计师职业道德的提高提供有益的探索。     

我国注册会计师执业过程中存在的问题与对策

当前注册会计师在执业过程中存在注册会计师职业道德缺失;对注册会计师行业惩戒规定存在漏洞;内部管理混乱,执业环境有待进一步改善;监督管理机制不健全,外部监管不力等问题和不足。应加强注册会计师职业道德教育;加大对执业过失的执法和惩处力度;完善公司治理结构,改善注册会计师行业的执业环境;完善监督管理机制,强化外部监管力度。     

注册会计师执业质量差的原因及对策

注册会计师业务素质和职业道德水平较低、会计师事务所规模偏小等是注册会计师审计质量差的内部原因。公司治理结构不完善、审计市场无序竞争、违规追究机制不健全是造成注册会计师审计质量差的外部因素。应进一步提高注册会计师的业务素质和职业道德水平,不断拓宽其业务范围,严格会计师事务所的内部质量控制,加大注册会计师行业的执法力度,以改变注册会计师执业质量差的局面。     

浅谈会计职业道德体系的构建

近年来,我国不断发生财务造假与审计失败案,给会计和注册会计师职业界带来了前所未有的"信誉危机".因此,如何提高会计人员的职业道德,构建会计职业道德体系,对会计行业的健康可持续发展具有重要意义.     

Historical perspectives: Development of the codes of ethics in the legal,medical and accounting professions

Members of the legal, medical and accounting professions are guided in their professional behavior by their respective codes of ethics. These codes of ethics are not static. They are ever evolving, responding to forces that are exogenous and endogenous to the professions. Specifically, changes in the ethical codes are often due to economic and social events, governmental influence, and growth and change within the professions. This paper presents an historical analysis of the major events leading to changes in the legal, medical and accounting codes of ethics.Jeanne F. Backof is the Accounting Manager, McDonogh School, Baltimore, Maryland. She is a CPA in Maryland and serves as chairperson of the Maryland Association of CPA's Academic Relations and Members in Education Committees.Charles L. Martin Jr. is Professor of Accounting, Towson State University, Towson, Maryland. He is a CPA in Maryland and has published numerous articles focusing on accounting education, ethical issues in accounting, strategic planning by public accounting firms, and financial auditing.     

Real‐estate agent ethics: Selected findings from two Norwegian studies

The article discusses selected findings from two Norwegian studies among real‐estate agents and real‐estate students, and their relevance for real‐estate education in professional ethics. The survey data‐set indicates that the industry morality of real‐estate agents is more peer‐group oriented, less individualistic and more intersubjective than in other comparable Norwegian industries. The qualitative material shows how respondents perceive and discuss three professional role conflict scenarios in a rule‐ or consequence‐focused pattern. The findings are followed by several suggestions relating to conflict handling approaches and professional ethics training among future and present real‐estate agents.     

我国会计服务市场面临的挑战及其对策

我国加入WTO后,必须开放会计服务市场,以“保证我国与外国合作的事务所和职业人士享受与东道国同行同等的权利”;“消除市场准入的歧视性壁垒”。因此,加入WTO后的中国会计服务市场竞争将会日趋激烈。对此,我们应采取积极对策,例如,健全审计的法律法规制度,尽快与国际审计惯例接轨,提高注册会计师的职业道德和执业水平等措施。     

Ethics and self-regulation for CPAs in the U.S.A.

This paper explores three questions: (1) Why should Certified Public Accountants (CPAs), as a group, adhere to their code of ethics? (2) Why should an individual CPA adhere to the code? (3) Of what significance are the answers to these questions in regards to possible changes in the accounting curriculum and the CPA profession's present concern for self-regulation through quality control reviews? The paper concludes that all college accounting majors should be required to take an ethics course and that the current quality review program should be mandatory, not voluntary.     

The Effect of Confucian Work Ethics on Learning About Science and Technology Knowledge and Morality

While Chinese societies often appear centralized and traditional, presumably impeding technology and innovation, these values may simply reflect the negative-leaning poles of Confucianism. This study proposes a Confucian work ethic dimension that stresses justified tradition. In combination with Western innovative cultures, this Chinese style might facilitate learning about knowledge and morality in an interaction seemingly unique to the Chinese science and technology sector. Specifically, contrary to the Western style that tolerates conflict to achieve harmony, Confucian work ethics – an Eastern way – prefer to respect hierarchy to attain harmony. Samples from the multinational corporations in Shanghai and privately owned enterprises in Hsinchu of Taiwan represent two levels of Westernization. The findings reveal that the two types of cultures almost equally influence the facilitation of learning about morality, whereas the Western way more effectively teaches about professional knowledge and the Eastern way more effectively teaches general knowledge. In addition, though the samples from both locations enjoy positive advantages from their combined cultures, Shanghai appears more Westernized than Taiwan, and Taiwan benefits more from Confucian work ethics and a higher level of quality learning, particularly with regard to morality. This result may suggest the benefits of Confucius’ ideas, if they are not used excessively to emphasize the negative aspects.     

两岸律师伦理规范比较研究

通过对两岸律师主管机关、惩戒组织、律师执业行为、专业行为、受理业务以及律师互动准则等方面进行共通性与差异性的比较研究得出：台湾律师伦理以实践中的律师为出发点,注重培育法律专业伦理;大陆律师伦理以法与道德的关系为代表,侧重于理论的研究。     

Religion and Business Ethics: The Lessons from Political Morality

The issue of whether religious belief should be an appropriate grounding for business ethics raises issues very similar to those raised in asking whether religious belief should be an appropriate grounding for political morality. In light of that fact that writings in political morality have been a common resource for contemporary business ethics, this paper presents contemporary arguments about the role of religion in political morality while noting the relevance of these debates for business ethics.The paper takes the position that rather than excluding religion from public morality, political morality (and business ethics) ought to take an inclusive, ecumenical approach. To argue this position and to present fully a range of literature normally not studied in business ethics circles, the paper presents and critiques the major contemporary authors in the field of political morality and contrasts them with the inclusionists who seek to keep public grounds open for all moral perspectives.     

我国注册会计师行业面临的风险与对策

会计信息的公共信息职能的深入扩散,使注册会计师出具的审计报告成为判断获取会计资料可靠性的依据。注册会计师行业因为执业环境以及执业人员自身缺陷遇到越来越多的风险。应严格会计师市场进入约束,完善事务所退出机制,引导会计师事务所建立、健全内部治理结构,加强与政府监督的结合,提高注册会计师的专业胜任能力,以规避其行业风险。     

Individual and Organizational Antecedents of Professional Ethics of Public Relations Practitioners in Korea

This study examines the effects of individual ethical values and organizational factors on the professional ethics of PR practitioners in Korea by considering a person–situation interactionist model. Individual ethical values are used as individual factors, and organizational factors consist of an organization’s reward and punishment for ethical/unethical behavior, the behavior of peers, and the ethical integrity of the chief ethics officer. The professional ethics of PR practitioners (the dependent variable) are classified into the following three dimensions: professional ethics for the public, the client, and the PR industry. The results indicate that agency practitioners were more likely to be committed to their profession than to their organization, whereas in-house practitioners were more likely to be committed to their organization than to their profession. That is, in-house practitioners showed weak professional commitment, indicating that they perceived themselves as employees, not as PR professionals. Organizational factors such as reward, punishment, and peers’ ethical behavior had considerable influence on the professional ethics of in-house practitioners, whereas they had little influence on agency practitioners. Organizational factors as well as individual ethical values were more likely to influence the professional ethics of in-house practitioners than that of agency practitioners. Thus, to foster in-house practitioners’ professional ethics and commitment, professional associations in the PR industry should make efforts to provide in-house practitioners with more information on the PR industry and more opportunities for interacting and maintaining communication with their colleagues in the industry.