资本主义国家把会计道德标准的重点放在正当(dustice)、真实(Truth)和公正(Fairness)上,比如斯科特(D.R.Scott)在其所著《会计原理的基础》中,提出如下概念:(1) 会计程序对一切利害关系方面必须公正对待:(2) 财务报告应当毫不歪曲地作正当和真实的陈述;(3) 会计数据应当是“公正”的,“无偏见”的和“不偏不倚”的,而不是为特定的方面服务。以上三点,是对资本主义制度下的会计程序、财务报告和会计数据提出的要求。公正、正当是相对于会计报表或报告而言的。即,会计报告不应受人为的干扰和影响,不能损害别人的利益而为特定的个人或集体编制。与企业有利害关系的诸方面都应平等地考虑,特别是不能对那些对会计程序具有选择权的企业管理当局或业主有偏向。会计数据的真实性也就是 Capitalist countries focus their accounting ethics standards on dustice, Truth, and Fairness. For example, in his book The Basis of Accounting Principles, DR Scott proposed the following concepts : (1) Accounting procedures must be fair to all matters of interest: (2) Financial statements should be legitimate and truthful statements without any distortion; (3) Accounting data should be “just”, “unbiased ”And “ impartial ”, rather than for specific aspects of service. The above three points are the requirements set forth in the accounting procedures, financial reports and accounting data under the capitalist system. Fair and proper is relative to the accounting statements or reports. That is, accounting reports should not be subject to human interference and influence, not for the benefit of others for a specific individual or group. All aspects of stake in the business should be considered equally, and in particular should not be biased against the management of the business or the owners who have the option of accounting. The authenticity of accounting data is also