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1、川大锦城学院本科论文（中英译文） 会计职业道德AccountingethicsBarron'sKathleenElliottAbstractAccountingethicsisprimarilyafieldofappliedethics,thestudyofmoralvaluesandjudgmentsastheyapplytoaccountancy.Itisanexampleofprofessionalethics.AccountingethicswerefirstintroducedbyLucaPacioli,andlaterexpande
2、dbygovernmentgroups,professionalorganizations,andindependentcompanies.Ethicsaretaughtinaccountingcoursesathighereducationinstitutionsaswellasbycompaniestrainingaccountantsandauditors.Keywords：AccountingEthicsEducationContents1Importanceofethics2History3Teachingethics4Accountingsc
3、andals1.ImportanceofethicsThenatureoftheworkcarriedoutbyaccountantsandauditorsrequiresahighlevelofethics.Shareholders,potentialshareholders,andotherusersofthefinancialstatementsrelyheavilyontheyearlyfinancialstatementsofacompanyastheycanusethisinformationtomakeaninformeddecisiona
4、boutinvestment.Theyrelyontheopinionoftheaccountantswhopreparedthestatements,aswellastheauditorsthatverifiedit,topresentatrueandfairviewofthecompany.Knowledgeofethicscanhelpaccountantsandauditorstoovercomeethicaldilemmas,allowingfortherightchoicethat,althoughitmaynotbenefitthecomp
5、any,willbenefitthepublicwhoreliesontheaccountant/auditor'sreporting.Mostcountrieshavedifferingfocusesonenforcingaccountinglaws.InGermany,accountinglegislationisgovernedby"taxlaw";inSweden,by"accountinglaw";andintheUnitedKingdom,bythe"companylaw".Inaddition,countrieshavetheirownor
6、ganizationswhichregulateaccounting.Forexample,SwedenhastheBokföringsnämden(BFN-AccountingStandardsBoard),SpaintheInstitutodeComtabilidadyAuditoriadeCuentas(ICAC),andtheUnitedStatestheFinancialAccountingStandardsBoard(FASB).2.HistoryLucaPacioli,the"FatherofAccounting",wroteonaccou
7、ntingethicsinhisfirstbookSummadearithmetica,geometria,proportioni,etproportionalita,publishedin1494.Ethicalstandardshavesincethenbeendevelopedthroughgovernmentgroups,professionalorganizations,andindependentcompanies.Thesevariousgroupshaveledaccountantstofollowseveralcodesofethics
8、toperformtheirdutiesinaprofessionalworke
