我最近从英国乔治大学1980年出版的《审计学》一书中,摘译了一部分国外对会计职业道德的看法,现提供给《财务与会计》作讨论这个问题参考. 一般的道德是指导人们去确定适当的个人行为,通常要把社会、道义、责任和一个人的努力联系起来。职业道德只不过是普通道德的一个特殊情况。尽管如此,职业者应对社会、委托人,甚至对自己的责任都 In my recent book, Auditing, published by The University of Georges in 1980, I translated some of my foreign views on accounting professional ethics and now provide a reference to the issue of “finance and accounting.” The general morality is to guide people Determining appropriate personal behavior often involves linking society, morality, responsibility and one’s own efforts. Professional ethics is nothing more than a special case of ordinary morality. Nonetheless, professionals deal with society, clients, and even their own responsibilities