| 西方注册会计师职业道德规范的比较研究 |
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| 引用本文： | 俞雪花. 西方注册会计师职业道德规范的比较研究[J]. 财会通讯, 2004, 0(18) |
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| 作者姓名： | 俞雪花 |
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| 作者单位： | 广东省江门市财政局 广东 |
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| 摘 要： | 注册会计师行业源于西方,它们的职业道德规范发展至今已比较完善。本文简要介绍了国际会计师联合会(IFAC)、美国注册会计师协会(AICPA)、澳大利亚注册会计师公会(ASCPA)、英国特许会计师职业道德联合会(CAJEC)制定的职业道德准则。并通过比较分析,寻找其共性,融会吸取其中适合我国国情的部分,以充实和发展我国注册会计师职业道德规范。
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| 关 键 词： | 注册会计师 职业道德 传统道德文化 国际经验 |
Comparative research of the code of ethic of the western certified accountant's job |
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| Yu Xuehua. Comparative research of the code of ethic of the western certified accountant's job[J]. Communication of Finance and Accounting, 2004, 0(18) |
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| Authors: | Yu Xuehua |
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| Abstract: | CPAs profession originates from the Western, so their ethics standards have already been perfect. In the article, we briefly introduce the conduct ethics rules of IFAC, AICPA, ASCPA, CAJEC. Then by comparison and analysis, we're able to find the general characters, in which the suitable parts will enrich and develop CPAs professional ethics in China. |
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| Keywords: | CPA Professional Ethics The traditional morals are culture International Experience |
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