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1.1990年7月,国际会计师联合会(IFAC)发布了“专业会计师道德指南”(后又更名为“专业会计师道德规范”),以便为各国制定自己的专业会计师道德要求打下基础.根据1990年发布的指南及此后IFAC在职业道德领域和促进国际协调方面所做的进一步工作,IFAC1992年11月又发布了本指南.其目的是鼓励会员组织重新审查其对会员和潜在会员职业道德方面的培训要求及应用.2.IFAC正视不同国家和不同会员组织间专业会计师教育培训体制的差别.它也承认道德标准是有时间性和环境背景的.在某一特定地点或一定时期情况可能会发生变化.在重新审查职业道德教育时如何使指南满足自己的需求和环境的需要是各会员组织将要考虑的问题.
1. In July 1990, the International Federation of Accountants (IFAC) published the Ethics Guide to Professional Accountants (later renamed the Code of Professional Accountants Code of Ethics), laying the groundwork for countries to establish their own ethical requirements for professional accountants. According to the 1990 publication And further work by IFAC in the field of ethics and promotion of international coordination since then and again issued by the IFAC in November 1992. The purpose of this guideline is to encourage member organizations to re-examine their training requirements regarding membership and potential membership ethics And applications .2.IFAC addresses the differences in the system of professional accountants education and training between countries and different affiliates and recognizes that moral standards have a temporal and environmental context and may change at a particular place or period of time. The need to guide guides to meet their own needs and circumstances when re-examining ethical education is a matter to be considered by member organizations.