职业道德决策框架

发布时间：2018-04-05 22:16

本文选题：决策框架　切入点：会计师职业　出处：《中国注册会计师》2017年07期

【摘要】：《注册会计师行业五年规划(2016-2020)》把职业化水平持续提高置于未来五年行业发展四大目标之首,并指出,要把职业价值观、职业道德和职业态度的养成贯穿到学历教育、职业资格考试、继续教育、执业质量监督检查等行业建设的各个领域;全面提高注册会计师队伍对职业精神的认同,使追求和实践职业精神成为每一个注册会计师的自觉行动。为便于广大注册会计师学习研究,本栏将陆续编译介绍境外和国际上有关注册会计师职业化的文献资料。《职业道德决策框架》为苏格兰特许会计师协会于2015年11月制订,旨在为特许会计师们提供一个应对和处理执业实践中职业道德问题的决策指南,对于广大注册会计师们思考职业化问题,不无参考价值。如需研读《职业道德决策框架》原文,读者可登录https://www.icas.com/ethics/ethical-decision-making-framework。
[Abstract]:The five-year plan for the CPA profession 2016-2020) puts the continuous improvement of the professional level at the top of the four major goals of the development of the industry in the next five years, and points out that the cultivation of professional values, professional ethics and professional attitudes should be carried out through the education of academic qualifications.Vocational qualification examination, continuing education, supervision and inspection of professional quality, and so on, to improve the recognition of professional spirit of CPA team in an all-round way, so that the pursuit and practice of professional spirit becomes the conscious action of every CPA.In order to facilitate the study and research of CPAs, this column will compile and introduce the literature on the professionalization of CPAs both abroad and internationally. The decision Framework for Professional Ethics was developed by the Scottish Institute of Chartered Accountants in November 2015.The purpose of this paper is to provide a decision guide for chartered accountants to deal with and deal with the professional ethics in practice, which is of great reference value to the majority of certified public accountants in thinking about the issue of professionalization.For a look at the framework for ethical decision making, readers can visit https: / / www.icas.com / ethicsrethical-decision-making-framework.
【作者单位】：苏格兰特许会计师协会;中国财政科学研究院;
【分类号】：F233

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