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1、1,職業(yè)道德講座,Anton Colella, Chief Executive, The Institute of Chartered Accountants of Scotland (ICAS)柯安彤 , 執(zhí)行總裁, 蘇格蘭特許會計(jì)師協(xié)會Douglas Nisbet, President, The Institute of Chartered Accountants of Scotland (ICAS)道格拉斯·尼斯貝
2、特, 會長,蘇格蘭特許會計(jì)師協(xié)會2 February 20102010年2月2日,2,講座概況,Introduction – Ethics for Professional Accountants職業(yè)會計(jì)師道德守則介紹Case Studies案例研究Final Discussion and Closing Comments最后討論和結(jié)束語,3,關(guān)于蘇格蘭特許會計(jì)師協(xié)會,We have the first Royal Cha
3、rter given to a UK accountancy body in 18541854年獲得第一張頒發(fā)給會計(jì)行業(yè)團(tuán)體的皇室特許狀High profile members in the fields of accountancy and business會計(jì)行業(yè)和工商業(yè)界的重要成員Approximately 18,000 members大約18,000會員Excellent reputation worldwide在
4、世界上享有杰出聲譽(yù),4,What is ethics? 職業(yè)道德定義,Ethics is concerned with how an attitude, action or decision is determined as ‘right or wrong or good or evil’ (Donaldson, 1988).職業(yè)道德關(guān)系到如何斷定一種態(tài)度、一種行為或一個決定的對錯或好壞( 唐納森, 1988年 ),5,We al
5、l want to do the right thing, don’t we? 我們都想做正確的事情,不是嗎?,Ethics is a global issue職業(yè)道德是一個全球問題All accountants are facing similar decisions 所有的會計(jì)師都面臨著同樣的決定IFAC code applies globally and is at the heart of ethicsIFAC守則已在
6、全球應(yīng)用,是職業(yè)道德的核心部分Local factors come into play in application of ethics地域因素在職業(yè)道德應(yīng)用中發(fā)揮作用,6,Why Ethics is important為什么職業(yè)道德如此重要,ICAS Public Interest CharterICAS公眾利益章程Ethics and integrity 職業(yè)道德和誠信Ethics underlies judgemen
7、t in a principles based accounting regime在原則導(dǎo)向的會計(jì)體系中,職業(yè)道德是職業(yè)判斷的基礎(chǔ),7,Potential Ethical dilemmas for Accountants會計(jì)師可能遇到的道德困境,Monthly financial targets not likely to be met and/or possible breach of bank covenants. 不可能滿足
8、月度財(cái)務(wù)目標(biāo)及/或可能違背銀行擔(dān)保契約Possible manipulation of figures in financial accounts. 可能在財(cái)務(wù)會計(jì)中篡改數(shù)字In the UK bonuses/share options for employees may depend on certain level of profits being reached在英國,雇員紅利或股票期權(quán)取決于是否實(shí)現(xiàn)一定水平的利潤,8,P
9、otential Ethical dilemmas for Accountants會計(jì)師可能遇到的道德困境,Pressure from client/bank if an audit report needs to be signed today and there is insufficient information to know whether accounts show a true and fair view如果審計(jì)報(bào)告
10、需要在當(dāng)天簽署,會面臨來自客戶或銀行的壓力,但卻沒有足夠信息了解賬目是否真實(shí)、公正Whether to make people aware of conflicts of interest in business dealings. 是否讓人們意識到業(yè)務(wù)往來中的利益沖突,9,Impact of dilemmas困境的影響,Some issues may be trivial – but there may still be a r
11、ight and wrong course of action.一些問題也許微不足道,但仍要采取正確或錯誤的行動Others may lead to severe consequences – as various accounting scandals worldwide can testify.其他問題可能導(dǎo)致嚴(yán)重后果——世界上各種各樣的會計(jì)丑聞已經(jīng)證實(shí)了這一點(diǎn),10,Satyam Computer Services薩蒂揚(yáng)電
12、腦服務(wù),Started as an attempt to disguise a poor quarterly performance and then got out of hand.開始時(shí)試圖掩蓋糟糕的季度業(yè)績,然后就失控了Manipulation of accounts for several years.數(shù)年中篡改賬目Impact of scandal on India’s reputation.丑聞對印度聲譽(yù)的影響,1
13、1,Satyam Computer Services薩蒂揚(yáng)電腦服務(wù),“It was like riding a tiger, not knowing when to get off without being eaten.” Mr B Ramalinga Raju, Chairman and Chief Executive “如同騎虎難下”。公司主席兼執(zhí)行總裁B·拉馬林加·拉賈說。,12,Case study
14、 案例研究,You are a financial controller in a medium sized company.假設(shè)你在一家中型企業(yè)做財(cái)務(wù)主管The financial director asks you to follow an accounting policy for certain types of transactions which is not in accordance with the acco
15、unting requirements.財(cái)務(wù)總監(jiān)吩咐你為某些類型的交易采取與會計(jì)要求不符的會計(jì)政策In year 1 these transactions are immaterial.第一年這些交易無關(guān)緊要What do you do?你怎么做?,13,Case study continued 案例研究(續(xù)),Assume that you did as you were told.假設(shè)你按照要求行事In year 2
16、 these transactions are now material – what do you now do - have you willingly approved the accounting treatment – can you reverse the decision?第二年這些交易很重要,你怎么做?你愿意同意這些會計(jì)處理嗎?你能撤回這些決定嗎?,14,Case study continued 案例研究(續(xù)),‘Cr
17、eeping up’ effect – small breaches can lead to greater breaches.漸進(jìn)效應(yīng)——小紕漏導(dǎo)致大的紕漏Auditor has to be careful – item could be immaterial to begin with.審計(jì)師必須小心——項(xiàng)目一開始可能無關(guān)緊要Pay attention to the possible longer-term conseque
18、nces of current business decisions.關(guān)注當(dāng)前企業(yè)決策的長期后果,15,Once you’ve started it’s like a runaway train…一旦開始,就像失控的列車一樣,,16,Identifying an ethical dilemma識別職業(yè)道德困境,This is the first challenge.這是第一個挑戰(zhàn)If you can’t identify t
19、he issue then how can you do anything about it?如果不能識別這個問題,那還能做什么呢?Need for ethics training - students and qualified accountants. 需要職業(yè)道德培訓(xùn)——學(xué)生和合格的會計(jì)師,17,Ethical training at ICASICAS的職業(yè)道德培訓(xùn),ICAS students do a 2 day cou
20、rse as part of their training.作為培訓(xùn)的一部分,ICAS學(xué)員參加為期2天的課程Students must pass an ethics assignment學(xué)員必須通過職業(yè)道德功課New online training course新的在線培訓(xùn)課程What are the requirements for existing ICAS members?對當(dāng)前ICAS會員的要求What are
21、the requirements for CICPA members?對中注協(xié)會員有何要求?,18,Once an ethical dilemma is identified what should you do?識別了職業(yè)道德困境之后,做什么呢?,Consider the dilemma/circumstances.考慮該困境/情況Is it a simple black or white matter?是不是一個簡單的對錯
22、問題Refer to the ICAS/CICPA/IFAC Code of Ethics參考ICAS/CICPA/IFAC職業(yè)道德守則Refer to your employer’s Code of Conduct.參考雇主的行為守則,19,Once an ethical dilemma is identified what should you do?識別了職業(yè)道德困境之后,做什么呢?(續(xù)),Discuss with tr
23、usted colleagues or friends in the profession (confidentiality issues?)與信得過的同事或同行朋友討論(保密問題?)Does your employer have an ethics helpline?你的雇主是否有職業(yè)道德求助電話Discuss with the CICPA?與中注協(xié)討論?,20,Once an ethical dilemma is iden
24、tified what should you do?識別了職業(yè)道德困境之后,做什么呢?(續(xù)),Ultimately, you must decide your course of action.最終,必須決定自己的行為Professional responsibility.職業(yè)責(zé)任How would it look if my actions were reported on the front page of the new
25、spaper?如果我的行為在報(bào)紙頭版報(bào)道,會是什么樣子?,21,IFAC Code of EthicsIFAC職業(yè)道德守則,The Code is principles-based but is under pressure from some countries to become more rules based.該守則是原則導(dǎo)向,但面臨一些國家的壓力轉(zhuǎn)變成更傾向于規(guī)則導(dǎo)向“Shall” instead of “Should
26、”. 用“(主動)將做”代替“應(yīng)該做(被動感)”Four parts to the Code守則的四個部分,22,IFAC Code of Ethics – key principlesIFAC職業(yè)道德守則——主要原則,Integrity誠信Objectivity客觀Professional Competence and Due Care專業(yè)勝任能力和應(yīng)有的關(guān)注Professional Behaviour職業(yè)行為
27、Confidentiality保密,23,IFAC Code of Ethics – key principles IFAC職業(yè)道德守則——主要原則,Follow the fundamental principles遵循根本原則Full guidance where applicable應(yīng)用時(shí)的全面指導(dǎo),24,IFAC Code of EthicsIFAC職業(yè)道德守則,Having a Code of Ethics is m
28、erely a starting point - it is the application of it that matters.制定職業(yè)道德守則僅僅是起點(diǎn)——它的應(yīng)用才是重要的Enron had a fantastic ethical code.安然有非常好的職業(yè)道德守則However, they never embedded the proper message.但是,卻從來沒有將正確的信息銘記在心Tone at th
29、e top is crucial.高層的基調(diào)很重要,25,IFAC Code of Ethics IFAC職業(yè)道德守則,At present there is no mandatory requirement for qualified members to undertake training in ethics.當(dāng)前,沒有強(qiáng)制要求合格的會員進(jìn)行職業(yè)道德培訓(xùn)This is kept under review.仍然在受檢范圍內(nèi)
30、ICAS has moved to an output based system of Continuing Professional Development (CPD).在持續(xù)職業(yè)發(fā)展方面,ICAS已經(jīng)改用以輸出為基礎(chǔ)的體系,26,UK Auditing Practices Board (APB): Ethical Standards for Auditors英國審計(jì)實(shí)務(wù)委員會:審計(jì)師職業(yè)道德守則,These apply in
31、the UK and cover auditors only.在英國應(yīng)用,僅適用于審計(jì)師They are based on the IFAC code but go further基于IFAC守則,但進(jìn)行了改善There are five standards五大準(zhǔn)則,27,ICAS Policy ICAS政策,ICAS policy is for there to be one Code of Ethics – IFA
32、C Code of Ethics.ICAS的政策就是采用一套職業(yè)道德守則——IFAC職業(yè)道德守則Does any country really need separate ethical standards?哪個國家真正需要單獨(dú)的道德守則嗎?,28,ICAS Research ICAS的研究,Taking Ethics to Heart (2006)銘記在心(2006)(research based recom
33、mendations on embedding ethics more firmly in business and the profession) 在研究基礎(chǔ)上建議工商業(yè)界和會計(jì)行業(yè)更嚴(yán)格地銘記職業(yè)道德What do you do now? (2008)你現(xiàn)在在做什么?(2008年)(ethical case studies based on members in practice)對事務(wù)所會員進(jìn)行的職業(yè)道
34、德案例研究Shades of Grey (2009)友情考驗(yàn)(2009年)(more ethical case studies based on members in business) 對工商業(yè)界會員進(jìn)行的更多職業(yè)道德案例研究Available from ICAS website可在ICAS網(wǎng)站上查詢,29,ICAS Ethical Case StudiesICAS職業(yè)道德案例研究,Objectiv
35、e is to bring ethical problems to life.目標(biāo)是把職業(yè)道德問題帶進(jìn)普通生活Encourage debate – not all ethical issues are black and white.鼓勵辯論——不是所有的職業(yè)道德問題是對或錯的問題,30,ICAS Ethical Case StudiesICAS職業(yè)道德案例研究,The following 2 case studies are
36、taken from “Shades of Grey”.以下兩個案例摘自“友情考驗(yàn)”Real life dilemmas faced by Chartered Accountants in the UK – mainly focused on Members in Business.英國特許會計(jì)師面臨的現(xiàn)實(shí)困境——主要集中在工商業(yè)界會員,31,ICAS ethical Case Study 1ICAS職業(yè)道德案例研究1,“To
37、be or not to be a non-executive director”要不要做非執(zhí)行董事Discussion and questions討論和問題,32,ICAS Ethical Case Study 2 ICAS職業(yè)道德案例研究2,“Double your money”把錢增加一倍Discussion and questions討論和問題,33,Closing remarks 結(jié)束語,Courage is
38、the additional key principle/value.勇氣是另外一個重要原則/價(jià)值Isolation - can be a problem for members in business. Less of a problem for members in larger accountancy practices.孤立——對工商業(yè)界會員是一個問題;對大型會計(jì)師事務(wù)所會員不是問題However, to do the
39、right thing applies to all accountants.但是,做正確的事情適用于所有的會計(jì)師Seek internal and external support when required.需要時(shí),尋求內(nèi)外部支持,34,Closing remarks 結(jié)束語,A quote from an old article on ethical business reads, “making money by bei
40、ng immoral is short sighted because you’ll soon be found out. Making money by being moral will mean you’ll succeed long term”. 引用自一篇關(guān)于職業(yè)道德行為的舊文章:不道德的賺錢是短視的,因?yàn)槟愫芸炀蜁┞?;有道德的賺錢意味著你會取得長期成功”We have been living in an age of s
41、hort sightedness, we haven’t been looking far enough ahead to make the right decisions.我們一直生活在一個短視時(shí)代,沒有長遠(yuǎn)眼光做正確的決策,35,Closing remarks 結(jié)束語,Only by being ethical can we make the “right” decisions.只有遵守職業(yè)道德才能做出正確的決定,36,Th
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