摘要
AICPA职业行为守则的演变历史昭示:会计职业道德守则的制定理念从职业成立初期的"品性至上、限制成文规则",发展到现在的"详细具体的技术规则",而国际会计师道德准则委员会最新发布的《职业会计师道德守则》征求意见稿反映出道德守则的未来方向是风险导向职业道德概念框架。这种制定思路重新拾起"会计人员职业判断",强调原则,同时引入现代风险导向理念,是对过去会计职业过分注重"技术标准"和"道德规则"的矫枉过正。
The history of AICPA＇s Professional Code of Conduct suggests that the thinking behind setting up the code of ethics for professional accountants has evolved from a belief in ＂character is of top importance and the coded rules should be limited＂ in early era of the formulation of the profession to a belief in ＂detailed and concrete technical rules＂ in current times. Code of Ethics for Professional Ac- countants recently issued by International Ethics Standards Board for Accountants indicates that the future direction of the code of ethics is risk-oriented conceptual framework of professional ethics. This philosophy for setting up code picks up the accountants＇ professional judgements again, emphasizes the principles, introduces current risk-oriented thinking, and is a hypereorrection of overly emphasizing technical standards and ethical rules in the past.
出处
《审计与经济研究》
CSSCI
北大核心
2009年第2期55-58,共4页
Journal of Audit & Economics
关键词
会计职业道德守则
AICPA职业行为守则
变迁
发展方向
矫枉过正
the code of ethics for professional accountants
AICPA＇s Professional Code of Conduct
evolution
the future direction
hypercorrection
