職業(yè)道德講座PPT課件

1、1職業(yè)道德講座職業(yè)道德講座 Anton Colella, Chief Executive, The Institute of Chartered Accountants of Scotland (ICAS) 柯安彤 , 執(zhí)行總裁, 蘇格蘭特許會計師協(xié)會 Douglas Nisbet, President, The Institute of Chartered Accountants of Scotland (ICAS) 道格拉斯尼斯貝特, 會長,蘇格蘭特許會計師協(xié)會 2 February 2010 2010年2月2日2講座概況講座概況Introduction Ethics for Profes

2、sional Accountants職業(yè)會計師道德守則介紹Case Studies案例研究Final Discussion and Closing Comments最后討論和結(jié)束語3關于蘇格蘭特許會計師協(xié)會關于蘇格蘭特許會計師協(xié)會 We have the first Royal Charter given to a UK accountancy body in 1854 1854年獲得第一張頒發(fā)給會計行業(yè)團體的皇室特許狀 High profile members in the fields of accountancy and business 會計行業(yè)和工商業(yè)界的重要成員 Approxima

3、tely 18,000 members 大約18，000會員 Excellent reputation worldwide 在世界上享有杰出聲譽4 What is ethics? 職業(yè)道德定義職業(yè)道德定義Ethics is concerned with how an attitude, action or decision is determined as right or wrong or good or evil (Donaldson, 1988).職業(yè)道德關系到如何斷定一種態(tài)度、一種行為或一個決定的對錯或好壞（ 唐納森, 1988年 ）5We all want to do the rig

4、ht thing, dont we? 我們都想做正確的事情，不是嗎？我們都想做正確的事情，不是嗎？Ethics is a global issue職業(yè)道德是一個全球問題All accountants are facing similar decisions 所有的會計師都面臨著同樣的決定IFAC code applies globally and is at the heart of ethicsIFAC守則已在全球應用，是職業(yè)道德的核心部分Local factors come into play in application of ethics地域因素在職業(yè)道德應用中發(fā)揮作用6Why Eth

5、ics is important為什么職業(yè)道德如此重要為什么職業(yè)道德如此重要ICAS Public Interest CharterICAS公眾利益章程Ethics and integrity 職業(yè)道德和誠信Ethics underlies judgement in a principles based accounting regime在原則導向的會計體系中，職業(yè)道德是職業(yè)判斷的基礎7Potential Ethical dilemmas for Potential Ethical dilemmas for AccountantsAccountants會計師可能遇到的道德困境會計師可能遇到的道

6、德困境Monthly financial targets not likely to be met and/or possible breach of bank covenants. 不可能滿足月度財務目標及/或可能違背銀行擔保契約Possible manipulation of figures in financial accounts. 可能在財務會計中篡改數(shù)字In the UK bonuses/share options for employees may depend on certain level of profits being reached在英國，雇員紅利或股票期權(quán)取決于是否

7、實現(xiàn)一定水平的利潤8Potential Ethical dilemmas for Accountants會計師可能遇到的道德困境會計師可能遇到的道德困境Pressure from client/bank if an audit report needs to be signed today and there is insufficient information to know whether accounts show a true and fair view如果審計報告需要在當天簽署，會面臨來自客戶或銀行的壓力，但卻沒有足夠信息了解賬目是否真實、公正Whether to make peo

8、ple aware of conflicts of interest in business dealings. 是否讓人們意識到業(yè)務往來中的利益沖突9Impact of dilemmas困境的影響困境的影響Some issues may be trivial but there may still be a right and wrong course of action.一些問題也許微不足道，但仍要采取正確或錯誤的行動Others may lead to severe consequences as various accounting scandals worldwide can tes

9、tify.其他問題可能導致嚴重后果世界上各種各樣的會計丑聞已經(jīng)證實了這一點10Satyam Computer Services薩蒂揚電腦服務薩蒂揚電腦服務Started as an attempt to disguise a poor quarterly performance and then got out of hand.開始時試圖掩蓋糟糕的季度業(yè)績，然后就失控了Manipulation of accounts for several years.數(shù)年中篡改賬目Impact of scandal on Indias reputation.丑聞對印度聲譽的影響11Satyam Comput

10、er Services薩蒂揚電腦服務薩蒂揚電腦服務“It was like riding a tiger, not knowing when to get off without being eaten.” Mr B Ramalinga Raju, Chairman and Chief Executive “如同騎虎難下”。公司主席兼執(zhí)行總裁B拉馬林加拉賈說。12Case study 案例研究案例研究You are a financial controller in a medium sized company.假設你在一家中型企業(yè)做財務主管The financial director ask

11、s you to follow an accounting policy for certain types of transactions which is not in accordance with the accounting requirements.財務總監(jiān)吩咐你為某些類型的交易采取與會計要求不符的會計政策In year 1 these transactions are immaterial.第一年這些交易無關緊要What do you do?你怎么做？13Case study continued 案例研究（續(xù)）案例研究（續(xù)）Assume that you did as you w

12、ere told.假設你按照要求行事In year 2 these transactions are now material what do you now do - have you willingly approved the accounting treatment can you reverse the decision?第二年這些交易很重要，你怎么做？你愿意同意這些會計處理嗎？你能撤回這些決定嗎？ 14Case study continued 案例研究（續(xù)）案例研究（續(xù)） Creeping up effect small breaches can lead to greater b

13、reaches.漸進效應小紕漏導致大的紕漏Auditor has to be careful item could be immaterial to begin with.審計師必須小心項目一開始可能無關緊要Pay attention to the possible longer-term consequences of current business decisions.關注當前企業(yè)決策的長期后果15Once youve started its like a runaway train一旦開始，就像失控的列車一樣一旦開始，就像失控的列車一樣 16Identifying an ethical

14、 dilemma識別職業(yè)道德困境識別職業(yè)道德困境This is the first challenge.這是第一個挑戰(zhàn)If you cant identify the issue then how can you do anything about it?如果不能識別這個問題，那還能做什么呢？Need for ethics training - students and qualified accountants. 需要職業(yè)道德培訓學生和合格的會計師17Ethical training at ICASICAS的職業(yè)道德培訓的職業(yè)道德培訓ICAS students do a 2 day cour

15、se as part of their training.作為培訓的一部分，ICAS學員參加為期2天的課程Students must pass an ethics assignment學員必須通過職業(yè)道德功課New online training course新的在線培訓課程What are the requirements for existing ICAS members?對當前ICAS會員的要求What are the requirements for CICPA members?對中注協(xié)會員有何要求？18Once an ethical dilemma is identified wha

16、t should you do?識別了職業(yè)道德困境之后，做什么呢？識別了職業(yè)道德困境之后，做什么呢？Consider the dilemma/circumstances.考慮該困境/情況Is it a simple black or white matter?是不是一個簡單的對錯問題Refer to the ICAS/CICPA/IFAC Code of Ethics參考ICAS/CICPA/IFAC職業(yè)道德守則Refer to your employers Code of Conduct.參考雇主的行為守則19Once an ethical dilemma is identified wha

17、t should you do?識別了職業(yè)道德困境之后，做什么呢？（續(xù)）識別了職業(yè)道德困境之后，做什么呢？（續(xù)）Discuss with trusted colleagues or friends in the profession (confidentiality issues?)與信得過的同事或同行朋友討論（保密問題？）Does your employer have an ethics helpline?你的雇主是否有職業(yè)道德求助電話Discuss with the CICPA?與中注協(xié)討論？20Once an ethical dilemma is identified what shou

18、ld you do?識別了職業(yè)道德困境之后，做什么呢？（續(xù)）識別了職業(yè)道德困境之后，做什么呢？（續(xù)）Ultimately, you must decide your course of action.最終，必須決定自己的行為Professional responsibility.職業(yè)責任How would it look if my actions were reported on the front page of the newspaper?如果我的行為在報紙頭版報道，會是什么樣子？21IFAC Code of EthicsIFAC職業(yè)道德守則職業(yè)道德守則The Code is princ

19、iples-based but is under pressure from some countries to become more rules based.該守則是原則導向，但面臨一些國家的壓力轉(zhuǎn)變成更傾向于規(guī)則導向“Shall” instead of “Should”. 用“(主動)將做”代替“應該做（被動感）”Four parts to the Code守則的四個部分22IFAC Code of Ethics key principlesIFAC職業(yè)道德守則職業(yè)道德守則主要原則主要原則Integrity誠信Objectivity客觀Professional Competence an

20、d Due Care專業(yè)勝任能力和應有的關注Professional Behaviour職業(yè)行為Confidentiality保密23IFAC Code of Ethics key principles IFAC職業(yè)道德守則職業(yè)道德守則主要原則主要原則Follow the fundamental principles遵循根本原則Full guidance where applicable應用時的全面指導24IFAC Code of EthicsIFAC職業(yè)道德守則職業(yè)道德守則Having a Code of Ethics is merely a starting point - it is t

21、he application of it that matters.制定職業(yè)道德守則僅僅是起點它的應用才是重要的Enron had a fantastic ethical code.安然有非常好的職業(yè)道德守則However, they never embedded the proper message.但是，卻從來沒有將正確的信息銘記在心Tone at the top is crucial.高層的基調(diào)很重要25IFAC Code of Ethics IFAC職業(yè)道德守則職業(yè)道德守則At present there is no mandatory requirement for qualifie

22、d members to undertake training in ethics.當前，沒有強制要求合格的會員進行職業(yè)道德培訓This is kept under review.仍然在受檢范圍內(nèi)ICAS has moved to an output based system of Continuing Professional Development (CPD).在持續(xù)職業(yè)發(fā)展方面，ICAS已經(jīng)改用以輸出為基礎的體系26UK Auditing Practices Board (APB): Ethical Standards for Auditors英國審計實務委員會：審計師職業(yè)道德守則英國審

23、計實務委員會：審計師職業(yè)道德守則These apply in the UK and cover auditors only.在英國應用，僅適用于審計師They are based on the IFAC code but go further基于IFAC守則，但進行了改善There are five standards五大準則 27ICAS Policy ICAS政策政策ICAS policy is for there to be one Code of Ethics IFAC Code of Ethics.ICAS的政策就是采用一套職業(yè)道德守則IFAC職業(yè)道德守則Does any count

24、ry really need separate ethical standards?哪個國家真正需要單獨的道德守則嗎？28ICAS Research ICAS的研究的研究Taking Ethics to Heart (2006)銘記在心（2006）(research based recommendations on embedding ethics more firmly in business and the profession) 在研究基礎上建議工商業(yè)界和會計行業(yè)更嚴格地銘記職業(yè)道德What do you do now? (2008)你現(xiàn)在在做什么？（2008年）(ethical cas

25、e studies based on members in practice)對事務所會員進行的職業(yè)道德案例研究Shades of Grey (2009)友情考驗（2009年）(more ethical case studies based on members in business) 對工商業(yè)界會員進行的更多職業(yè)道德案例研究Available from ICAS website可在ICAS網(wǎng)站上查詢29ICAS Ethical Case StudiesICAS職業(yè)道德案例研究職業(yè)道德案例研究Objective is to bring ethical problems to life.目標是

26、把職業(yè)道德問題帶進普通生活Encourage debate not all ethical issues are black and white.鼓勵辯論不是所有的職業(yè)道德問題是對或錯的問題30ICAS Ethical Case StudiesICAS職業(yè)道德案例研究職業(yè)道德案例研究The following 2 case studies are taken from “Shades of Grey”.以下兩個案例摘自“友情考驗”Real life dilemmas faced by Chartered Accountants in the UK mainly focused on Membe

27、rs in Business.英國特許會計師面臨的現(xiàn)實困境主要集中在工商業(yè)界會員31ICAS ethical Case Study 1ICAS職業(yè)道德案例研究職業(yè)道德案例研究1“To be or not to be a non-executive director”要不要做非執(zhí)行董事Discussion and questions討論和問題32ICAS Ethical Case Study 2 ICAS職業(yè)道德案例研究職業(yè)道德案例研究2“Double your money”把錢增加一倍Discussion and questions討論和問題33Closing remarks 結(jié)束語結(jié)束語 Courage is the additional key principle/value. 勇氣是另外一個重要原則/價值 Isolation -