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1、,$,1.7 Ethics in Accounting 会计职业道德规范 郭培 谢文华,Ethical codes serve as a foundation for developing ethical behavior in professions.They also provide a framework for ethical practice.,道德准则是职业道德行为的基础，为会计人员从事会计实务提供了基本的道德框架。,Some Basic Ethical Standards,Integrity,诚 信,not take unfair advantage of information
2、 should act in the interests not only of their clients but of other indirect users.should also disassociate themselves from any attemps to disclose misleading information.,不可以利用信息优势不能只关注其主要客户的利益，而不考虑其他会计信息的使用者不可以扭曲会计信息，不可以披露误导使用者的会计信息,Confidentiality,refrain from disclosing confidential information
3、unless legally obligated to do so,保 密,会计人员不可以披露公司的机密信息，除非其在法律上有义务披露这些信息。,Competence,perform their professional duties according to high standards and to ensure that they stay current with changes in the profession,胜 任,会计人员有责任依照较高的标准履行他们的职责并且确保他们能紧跟当前的职业变化。,Objectivity,provide information that is objective so that users can rely on its accuracy when making investment and credit decisions,客 观,会计人员有义务提供客观的信息，以保证使用者在做投资和信贷决策时可以依赖准确的会计信息。,谢谢观赏,goodbye,
