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英文翻译中文　 川大锦城学院本科论文(中英译文) 会计职业道德 Accounting ethics Barron's Kathleen Elliott Abstract Accounting ethics is primarily a field of applied ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting ethics were first introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors. :Key wordsAccounting EthicsEducation Contents 1 Importance of ethics 2 History 3 Teaching ethics 4 Accounting scandals 1.Importance of ethics The nature of the work carried out by accountants and auditors requires a high level of ethics. Shareholders, potential shareholders, and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about investment. They rely on the opinion of the accountants who prepared the statements, as well as the auditors that verified it, to present a true and fair view of the company. Knowledge of ethics can help accountants and auditors to overcome ethical dilemmas, allowing for the right choice that, although it may not benefit the company, will benefit the public who relies on the accountant/auditor's reporting. Most countries have differing focuses on enforcing accounting laws. In Germany, accounting legislation is governed by "tax law"; in Sweden, by "accounting law"; and in the United Kingdom, by the "company law". In addition, countries have their own organizations which regulate accounting. For example, Sweden has the Bokföringsnämden (BFN - Accounting Standards Board), Spain the Instituto de Comtabilidad y Auditoria de Cuentas (ICAC), and the United States the Financial Accounting Standards Board (FASB). 2.History Luca Pacioli, the "Father of Accounting", wrote on accounting ethics in his first book Summa de arithmetica, geometria, proportioni, et proportionalita, published in 1494. Ethical standards have since then been developed through government groups, professional organizations, and independent companies. These various groups have led accountants to follow several codes of ethics to perform their duties in a professional work environment. Accountants must follow the code of ethics set out by the professional body of which they are a member. United States accounting societies such as the Association of Government Accountants, Institute of Internal Auditors, and the National Association of Accountants all have codes of ethics, and 川大锦城学院本科论文(中英译文) 会计职业道德 many accountants are members of one or more of these societies. In 1887, the American Association of Public Accountants (AAPA) was created; it was the first step in developing professionalism in the United States accounting industry. By 1905, the AAPA's first ethical codes were formulated to educate its members. During its twentieth anniversary meeting in October 1907, ethics was a major topic of the conference among its members. As a result of discussions, a list of professional ethics was incorporated into the organization's bylaws. However, because membership to the organization was voluntary, the association could not require individuals to conform to the suggested behaviors. Other accounting organizations, such as the Illinois Institute of Accountants, also pursued discussion on the importance of ethics for the field. The AAPA was renamed several times throughout its history, before becoming the American Institute of Certified Public Accountants (AICPA) as its named today. The AICPA developed five divisions of ethical principles that its members should follow: "independence, integrity, and objectivity"; "competence and technical standards"; "responsibilities to clients"; "responsibilities to colleagues"; as well as "other responsibilities and practices".Each of these divisions provided guidelines on how a Certified Public Accountant (CPA) should act as a professional. Failure to comply with the guidelines could have caused an accountant to be barred from practicing. When developing the ethical principles, the AICPA also considered how the profession would be viewed by those outside of the accounting industry. 3.Teaching ethics Universities began teaching business ethics in the 1980s. Courses on this subject have grown significantly in the last couple of decades. Teaching accountants about ethics can involve role playing, lectures, case studies, guest lectures, as well as other mediums. Recent studies indicate that nearly all accounting textbooks touch on ethics in some way. In 1993, the first United States center that focused on the study of ethics in the accounting profession opened at State University of New York at Binghamton. Starting in 1999, several U.S. states began requiring ethics classes prior to taking the CPA exam. In 1988, Stephen E. Loeb proposed that accounting ethics education should include seven goals (adapted from a list by Daniel Callahan). To implement these goals, he pointed out that accounting ethics could be taught throughout accounting curriculum or in an individual class tailored to the subject. Requiring it be taught throughout the curriculum would necessitate all accounting teachers to have knowledge on the subject (which may require training). A single course has issues as to where to include the course in a student's education (for example, before preliminary accounting classes or near the end of a student's degree requirements), whether there is enough material to cover in a semester class, and whether most universities have room in a four-year curriculum for a single class on the subject. There has been debate on whether ethics should be taught in a university setting. Supporters point out that ethics are important to the profession, and should be taught to accountants entering the field. In addition, the education would help to reinforce students' ethical values and inspire them to prevent others from making unethical decisions. Critics argue that an individual is ethical or not, and that teaching an ethics course would serve no purpose. Despite opposition, instruction on accounting ethics by universities and conferences, has been encouraged by professional organizations and accounting firms. The Accounting Education Change Commission (AECC) has called for students to "know and understand the ethics of the 川大锦城学院本科论文(中英译文) 会计职业道德 profession and be able to make value-based judgments." Phillip G. Cottel argued that in order to uphold strong ethics, an accountant "must have a strong sense of values, the ability to reflect on a situation to determine the ethical implications, and a commitment to the well-being of others." Iris Stuart recommends an ethics model consisting of four steps: the accountant must recognize that an ethical dilemma is occurring; identify the parties that would be interested in the outcome of the dilemma; determine alternatives and evaluate its effect on each alternative on the interested parties; and then select the best alternative. 4.Accounting scandals Accounting ethics has been deemed difficult to control as accountants and auditors must consider the interest of the public (which relies on the information gathered in audits) while ensuring that they remained employed by the company they are auditing. They must consider how to best apply accounting standards even when faced with issues that could cause a company to face a significant loss or even be discontinued. Due to several accounting scandals within the profession, critics of accountants have stated that when asked by a client "what does two plus two equal?" the accountant would be likely to respond "what would you like it to be?" This thought process along with other criticisms of the profession's issues with conflict of interest, have led to various increased standards of professionalism while stressing ethics in the work environment. From the 1980s to the present there have been multiple accounting scandals that were widely reported on by the media and resulted in fraud charges, bankruptcy protection requests, and the closure of companies and accounting firms. The scandals were the result of creative accounting, misleading financial analysis, as well as bribery. Various companies had issues with fraudulent accounting practices, including Nugan Hand Bank, Phar-Mor, WorldCom, and AIG. One of the most widely-reported violation of accounting ethics involved Enron, a multinational company, that for several years had not shown a true or fair view of their financial statements. Their auditor Arthur Andersen, an accounting firm considered one of the "Big Five", signed off on the validity of the accounts despite the inaccuracies in the financial statements. When the unethical activities were reported, not only did Enron dissolve but Arthur Andersen also went out of business. Enron's shareholders lost $25 billion as a result of the company's bankruptcy. Although only a fraction of Arthur Anderson's employees were involved with the scandal, the closure of the firm resulted in the loss of 85,000 jobs. Causes Fraudulent accounting can arise from a variety of issues. These problems usually come to light eventually and could ruin not only the company but also the auditors for not discovering or revealing the misstatements. Several studies have proposed that a firm's corporate culture as well as the values it stresses may negatively alter an accountant's behavior. This environment could contribute to the degradation of ethical values that were learned from universities. Until 1977, ethics rules prevented accounting and auditing firms from advertising to clients. When the rules were lifted, spending by the largest CPA firms on advertisements rose from US$4 million in the 1980s to more than $100 million in the 2000s. Critics claimed that, by allowing the firms to advertise, the business side overstepped the professional side of the profession, which led to a conflict of interest. This focus allowed for occurrences of fraud, and caused the firms, according to Arthur Bowman, "... to offer services that made them more consultants and business 川大锦城学院本科论文(中英译文) 会计职业道德 advisers than auditors."[30] As accounting firms became less interested in the lower-paying audits due to more focus on higher earning services such as consulting, problems arose. This disregard for the lack of time spent on audits resulted in a lack of attention to catching creative and fraudulent accounting. A 2007 article in Managerial Auditing Journal determined the top nine factors that contributed to ethical failures for accountants based on a survey of 66 members of the International Federation of Accountants. The factors include (in order of most significant): "self interest, failure to maintain objectivity and independence, inappropriate professional judgment, lack of ethical sensitivity, improper leadership and ill-culture, failure to withstand advocacy threats, lack of competence, lack of organizational and peer support, and lack of professional body support." The main factor, self interest, is the motivation by an accountant to act in his/her best interest or when facing a conflict of interest. For example, if an auditor has an issue with an account he/she is auditing, but is receiving financial incentives to ignore these issues, the auditor may act unethically. Principles- vs. rules-based The International Financial Reporting Standards (IFRS) are standards and interpretations developed by the International Accounting Standards Board, which are principle-based. IFRS are used by over 115 countries including the European Union, Australia, and Hong Kong. The United States Generally Accepted Accounting Principles (GAAP), the standard framework of guidelines for financial accounting, is largely rule-based. Critics have stated that the rules-based GAAP is partly responsible for the number of scandals that the United States has suffered. The principles-based approach to monitoring requires more professional judgment than the rules-based approach. IFRS is based on "understandability, relevance, materiality, reliability, and comparability".Since IFRS has not been adopted by all countries, these practices do not make the international standards viable in the world domain. In particular, the United States has not yet conformed and still uses GAAP which makes comparing principles and rules difficult. In August 2008, the Securities and Exchange Commission (SEC) proposed that the United States switch from GAAP to IFRS, starting in 2014. Responses to scandals Since the major accounting scandals, new reforms, regulations, and calls for increased higher education have been introduced to combat the dangers of unethical behavior. By educating accountants on ethics before entering the workforce, such as through higher education or initial training at companies, it is believed it will help to improve the credibility of the accounting profession. Companies and accounting organizations have expanded their assistance with educators by providing education materials to assist professors in educating students. New regulations in response to the scandals include the Corporate Law Economic Reform Program Act 2004 in Australia as well as the Sarbanes-Oxley Act of 2002, developed by the United States. Sarbanes-Oxley limits the level of work which can be carried out by accounting firms. In addition, the Act put a limit on the fee which a firm can receive from one client as a percentage of their total fees. This ensures that companies are not wholly reliant on one firm for its income, in the hope that they do not need to act unethically to keep a steady income. The act also protects whistleblowers and requires senior management in public companies to sign off on the accuracy of its company's accounting records. In 2002, the five members of the Public 川大锦城学院本科论文(中英译文) 会计职业道德 Oversight Board (POB), which oversaw ethics within the accounting profession, resigned after critics deemed the board ineffective and the SEC proposed developing a new panel, the Public Company Accounting Oversight Board (PCAOB). The PCAOB was developed through the Act, and replaced the POB. In 2003, the International Federation of Accountants released a report entitled Rebuilding Public Confidence in Financial Reporting: An International Perspective. By studying the international company collapses as a result of accounting issues, it determined areas for improvement within organizations as well as recommendations for companies to develop more effective ethics codes. The report also recommended that companies pursue options that would improve training and support so accountants could better handle ethical dilemmas. 川大锦城学院本科论文(中英译文) 会计职业道德 会计职业道德 巴伦周刊 凯瑟琳?埃利奥特 摘要 会计职业道德主要是一种应用伦理学，道德价值观和判断，因为它们适用于会计研究 领域。这是一个职业道德的例子。会计职业道德首先介绍了卢卡帕西奥利，后来由政府组织，专业组织和独立的公司扩大。道德是会计课程教授在高等教育机构以及由公司的会计师和审计师的。 关键词:会计 道德伦理 教育 1会计职业道德重要性 2会计职业道德的历史 3会计道德教育 4会计丑闻 会计职业道德重要性 1. 高的会计职业道德。股东，潜在的股东，所开展的会计师和审计师的工作性质需要有很 以及财务报表的其他使用者在很大程度上依赖于一个公司的年度财务报表，他们可以利用这些信息作出有关投资决定。他们依靠会计师拟备的报表，以及核数师认为证实此事，意见提出该公司的真实和公平的意见。道德知识可以帮助克服会计师和审计师的道德困境，为正确的选择，尽管它可能不利于本公司利好，但是将有利于公众对核数师和会计师的报表依赖。 大多数国家有不同的侧重于执行会计法规。在德国，会计立法是侧重于“税法“，在瑞典是“会计法“，以及在英国，是“公司法“。此外，各国有自己的组织，会计。例如，瑞典有Bokföringsnämden(BFN- 会计准则委员会)，西班牙的研究所得ComtabilidadŸ(廉政公署)和美国财务会计准则委员会(FASB)。 2. 会计职业道德的历史 卢卡帕西奥利的“会计之父”，会计职业道德上写道，他的第一本书总结，Geometria，Proportioni，Proportionalita在1494年出版。自那时以来道德标准已经制定，通过政府组织，专业组织和独立的公司。这些不同的群体，导致会计师遵循的道德守则，以执行一些专业的工作环境中履行职责。会计人员必须遵循一套由专业团体的成员，他们制定出的道德守则。美国政府如会计师协会，内部审计师协会，以及香港会计师公会，会计社会的所有国家都有道德守则，许多会计师协会是一个或更多的成员，或者社团。 1887年，美国公共会计师协会(专利管理机关)创建，它是发展中国家在美国会计业的专业第一步。到1905年，专利管理机关的第一个道德准则的制订，教育其成员。在1907年10月在其20周年会议，道德是一个其成员之间的会议的主要议题。作为讨论的结果，是职业道德的名单纳入该组织的章程。但是，由于该组织的成员资格是自愿的，该协会不能要求个人以符合建议的行为。其他会计组织，如会计师伊利诺，也追求在为外地道德的重要性的讨论。专利管理机关在其整个历史上更名几次，才成为其命名为今天的会计师(美 川大锦城学院本科论文(中英译文) 会计职业道德 国注册会计师协会)美国研究所。美国注册会计师协会制定五年的伦理原则，其成员应遵循部门:“独立，完整，客观”，“能力和技术标准”，“客户责任”，“给同事的责任”，以及“其他方面的职责和做法“。这些部门均提供了关于如何注册会计师(CPA)的应作为一个专业的指引。不遵守的准则可能造成一个要禁止从执业会计师。在开发的伦理原则，美国注册会计师协会也考虑如何将这些行业的会计行业外观看。 3会计道德教育 高校在20世纪80年代开始教授商业道德。关于这个问题的课程也大幅增长，在过去的几十年。有关职业道德教学会计师可能涉及角色扮演，演讲，案例，专题讲座，以及其他媒介。最近的研究表明，几乎所有的会计教科书在某种程度上伦理联系。 1993年，第一个中心，美国对会计专业伦理研究的重点开幕纽约州立大学宾厄姆顿。从1999年开始，美国的几个州开始要求道德课前到注册会计师考试。 1988年，勒布提出的Stephen E.会计职业道德教育应该包括七个目标(从一个由丹尼尔卡拉汉名单改编)。为了实现这些目标，他指出，会计职业道德可以在整个会计课程或个人类量身定做的主题授课。要求它是整个课程将教所有必要的会计，教师必须对这个问题(这可能需要培训)的知识。单门课程具有的事项，包括在学生的教育(例如，在初步核算类或附近的一个学生的学位要求结束)的过程中，是否有足够的覆盖在一学期课，是否大多数高等院校在为期四年的课程空间关于这一主题的单个类。 很少有关于伦理是否应设置在一所大学任教的辩论。支持者指出，道德是重要的行业，并应教导会计师进入该领域。此外，教育将有助于加强学生的道德价值观，激励他们，以防止他人作出不道德的决定。批评者认为，个人是道德与否，和伦理课的教学将成为一个没有意义的。尽管反对，会议由大学和会计职业道德的指示，一直鼓励专业机构和会计事务所。会计教育变革委员会(AECC)要求学生“了解和理解的职业道德，能够使基于价值的判断。” 菲利普湾主张，为了维护强大的职业道德，会计“必须具有强烈的价值，能够反映一个情况，以确定的伦理问题，和对幸福的人是承诺。”虹膜斯图尔特建议伦理模型四个步骤组成:会计人员必须认识到，一个道德的困境是发生;确定将要在困境成果有关方面;确定选择和评估上的每个有关方面替代的作用;然后选择最佳的选择。 4会计丑闻 会计职业道德已被认为是难以控制的会计师和审计师必须考虑公众的利益(这在审计所收集的信息依赖)，同时确保它们仍是他们审计的公司就业。他们必须考虑如何最好地运用会计准则等问题时，甚至可能导致公司面临重大损失，甚至面临停产。由于行业内的几个会计丑闻，会计师批评者指出，当问及客户端“是什么二加二等于几,”会计师很可能会回答“你会喜欢它呢,”本文以及与行业利益冲突的问题，其他的批评思维过程，导致了不同的标准，同时增加了专业强调在工作环境道德。 从到目前已有多个会计被广泛报道的媒体和欺诈指控，请求破产保护的结果，以及公司和会计师事务所倒闭丑闻世纪年代。这些丑闻是创造性的会计结果，误导性财务分80 析，以及贿赂。曾与多家公司会计欺诈行为，包括手银行，菲尔，铁道部，世通，Nugan 和美国国际集团的问题。会计职业道德的最广泛的举报事项之一的安然公司，一家跨国公司，这几年来并没有显示出其财务报表真实及公平的看法。审计人员的安达信会计公司认为是“五大”之一，签署了关于关闭的账户的有效性，尽管在财务报表的不准确之处。当不道德活动的报道，不仅没有解散，但安然安达信也倒闭了。安然公司的股东失去了作为 川大锦城学院本科论文(中英译文) 会计职业道德 该公司的破产而亿美元。虽然只有一对安达信的员工部分人的丑闻，该公司倒闭造成250 了万个职位流失。8.5 假帐可以产生各种各样的问题。这些问题通常被揭发，并可能最终毁掉发现或不虚报，不仅揭示了公司还可核数师。几项研究提出，一个公司的企业文化，以及它的价值，就可能产生负面改变会计师的行为。这种环境可能有助于道德价值观退化是从大学里学到的。 直到年，道德规则阻止广告客户的会计和审计事务所。当规则被取消，由最大1977 的会计师事务所的广告支出增长了世纪年代由美国万美元，超过亿美元的20804001 年代。批评人士认为，通过允许企业做广告，在商业方面超越了专业，这导致了专业2000 方面的利益冲突。这一重点，使欺诈行为的发生，并引起了公司，根据阿瑟鲍曼，“提...供服务，这使他们更比审计顾问和业务顾问。”会计师事务所在较低变得不那么有兴[30] 趣，由于审计支付更多的高收入，如咨询服务的重点，问题出现了。这种无视的审计花费的时间在一个重视抓缺乏创造性和假帐，导致缺乏。 以管理审计杂志年确定的前九条促成因素对一国际会计师联合会成员进行调200766 查的基础会计师的道德失败。的因素包括(最重要的顺序排列):“自我利益，不能保持客观性和独立性，不恰当的专业判断，伦理敏感性，不当领导和虐待的文化，缺乏承受失败的宣传威胁，能力不足，缺乏组织和同行的支持，缺乏专业机构的支持。“的主要因素，自我利益，是由会计师行为动机，在他她的最佳利益，或在面对利益冲突。例如，如果审/ 计师有一个帐户与他她是审计的问题，而是接受经济诱因，忽视这些问题，审计人员可能/ 不道德的行为。原则，主场迎战规则为基础的 国际财务报告准则()的标准和国际会计准则委员会，这是原则为基础开发的诠IFRS 释。国际财务报告准则所使用的超过个国家，包括欧盟，澳大利亚和香港。美国一般115 公认会计原则()，对财务会计准则标准的框架，主要是有章可循。批评者指出，GAAP 以规则为基础的会计准则是部分为丑闻数美国遭受负责。这些原则为基础的监测需要更多的专业比以规则为基础的方法判断。 国际财务报告准则的基础是“可理解性，相关性，重要性，可靠性和可比性。”由于国际财务报告准则并没有被所有国家所采用，这些做法不会使国际标准，在世界领域是可行的。特别是，美国还没有符合美国通用会计准则，仍然使用这使得比较困难的原则和规则。年月，美国证券交易委员会()提议，美国与的切换，在 20088SECGAAPIFRS 年开始。对丑闻的反应，由于主要的会计丑闻，新的改革，规定和要求，增加高等教2014 育已采取的打击不道德行为的危险。通过道德教育进入劳动力市场之前，会计师，如通过高等教育或在公司的首次训练，相信这将有助于改善会计专业的公信力。公司及会计机构扩大提供教育材料，协助他们与老师教育学生教育援助。 针对这些丑闻新法规包括公司法经济改革计划年在澳大利亚的法令以及20042002年法案，由美国开发。萨班斯法案限制了工作，可以由会计师事务所出Sarbanes - Oxley 水平。此外，该法案把其中一个公司的费用可以从一个客户端收到作为其总费用的比例限制。这确保了公司并不完全取决于一个企业的收入依赖，希望他们不需要不道德的行为保持稳定的收入。该法案还保护举报人，并要求在上市公司高级管理人员签署了其公司的会计记录的准确性了。年，公众监督委员会(出生地点)，它负责监督在会计职业道 2002 德，五位成员辞职后，批评者认为董事会有效运作，经美国证券交易委员会建议制定一项新的面板，上市公司会计监督委员会()。的开发，通过该法案，并取PCAOB PCAOB 代了邮政信箱。 年，国际会计师联合会发布的一份报告，题为重建上市公司财务报告的公信力:2003 国际视野。通过研究作为会计问题而倒闭的国际化公司，它确定需要改进的地方组织内部 川大锦城学院本科论文(中英译文) 会计职业道德 以及建议为企业发展更有效的道德守则。报告还建议，公司奉行备选方案，提高培训和支 持，以便能更好地处理会计伦理困境。 川大锦城学院本科论文(中英译文) 会 计职业道德 川大锦城学院本科论文(中英译文) 会 计职业道德