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《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。
The CPA Industry Five-year Plan (2016-2020) puts the continuous improvement of the professionalization level at the top four goals of the development of the industry in the next five years. It also points out that the development of professional values, professional ethics and professional attitude should be carried through Academic education, professional qualification examination, continuing education, practice supervision and inspection of quality in all areas of construction; comprehensively enhance the CPA team recognition of professionalism, so that the pursuit and practice of professionalism to become a CPA’s conscious action. In order to facilitate the majority of CPA study and study, this column will be compiled one after another to introduce foreign and international CPA professional literature. The Code of Ethics for Professional Development was chartered by the Institute of Chartered Accountants in Scotland in November 2015 to provide Chartered Accountants with a guide to making decisions about how to deal with professional ethics in practice. For the majority of Certified Public Accountants to think about professional issues, not No reference value. To read the original Ethics Framework for Business Ethics, readers can log on at https://www.icas.com/ethics/ethical-decision-making-framework.