商業(yè)倫理與會(huì)計(jì)職業(yè)道德復(fù)習(xí)提綱

1、1《商業(yè)倫理與會(huì)計(jì)職業(yè)道德》復(fù)習(xí)提綱1.ethicsenvironment環(huán)境環(huán)境1.1兩個(gè)兩個(gè)GAPcredibilitygap信譽(yù)差expectationgap期望差1.2三個(gè)概念三個(gè)概念stakeholders利益相關(guān)者cpatesocialcontrait社會(huì)契約cpatecitizenship公司公民1.3三種方法三種方法Fivequestionapproach五問法Malstardsapproach道德法Pastinappr

2、oach帕斯汀法2.professionalization職業(yè)化職業(yè)化2.1區(qū)別于區(qū)別于cccupation，profession的五個(gè)特征的五個(gè)特征fulltimejobtraining&education34.independence獨(dú)立性獨(dú)立性4.1conflictofinterest利益沖突利益沖突independenceinfact實(shí)質(zhì)獨(dú)立……主觀角度independenceinappearance形式獨(dú)立……客觀角度①fin

3、ancialinterest(directconsiderableindirect)②employment(paymentnopayment)4.2ThreststoobjectivitySelfinterestSelfreviewAdvocacyFamiliaritytrustLimitation4.3DoubleStards雙重標(biāo)準(zhǔn)雙重標(biāo)準(zhǔn)SECISB……IndependenceStardsBoard5.competenceduec