本文選題：決策框架　切入點(diǎn)：會(huì)計(jì)師職業(yè)　出處：《中國(guó)注冊(cè)會(huì)計(jì)師》2017年07期

【摘要】：《注冊(cè)會(huì)計(jì)師行業(yè)五年規(guī)劃(2016-2020)》把職業(yè)化水平持續(xù)提高置于未來五年行業(yè)發(fā)展四大目標(biāo)之首,并指出,要把職業(yè)價(jià)值觀、職業(yè)道德和職業(yè)態(tài)度的養(yǎng)成貫穿到學(xué)歷教育、職業(yè)資格考試、繼續(xù)教育、執(zhí)業(yè)質(zhì)量監(jiān)督檢查等行業(yè)建設(shè)的各個(gè)領(lǐng)域;全面提高注冊(cè)會(huì)計(jì)師隊(duì)伍對(duì)職業(yè)精神的認(rèn)同,使追求和實(shí)踐職業(yè)精神成為每一個(gè)注冊(cè)會(huì)計(jì)師的自覺行動(dòng)。為便于廣大注冊(cè)會(huì)計(jì)師學(xué)習(xí)研究,本欄將陸續(xù)編譯介紹境外和國(guó)際上有關(guān)注冊(cè)會(huì)計(jì)師職業(yè)化的文獻(xiàn)資料�！堵殬I(yè)道德決策框架》為蘇格蘭特許會(huì)計(jì)師協(xié)會(huì)于2015年11月制訂,旨在為特許會(huì)計(jì)師們提供一個(gè)應(yīng)對(duì)和處理執(zhí)業(yè)實(shí)踐中職業(yè)道德問題的決策指南,對(duì)于廣大注冊(cè)會(huì)計(jì)師們思考職業(yè)化問題,不無參考價(jià)值。如需研讀《職業(yè)道德決策框架》原文,讀者可登錄https://www.icas.com/ethics/ethical-decision-making-framework。
[Abstract]:The five-year plan for the CPA profession 2016-2020) puts the continuous improvement of the professional level at the top of the four major goals of the development of the industry in the next five years, and points out that the cultivation of professional values, professional ethics and professional attitudes should be carried out through the education of academic qualifications.Vocational qualification examination, continuing education, supervision and inspection of professional quality, and so on, to improve the recognition of professional spirit of CPA team in an all-round way, so that the pursuit and practice of professional spirit becomes the conscious action of every CPA.In order to facilitate the study and research of CPAs, this column will compile and introduce the literature on the professionalization of CPAs both abroad and internationally. The decision Framework for Professional Ethics was developed by the Scottish Institute of Chartered Accountants in November 2015.The purpose of this paper is to provide a decision guide for chartered accountants to deal with and deal with the professional ethics in practice, which is of great reference value to the majority of certified public accountants in thinking about the issue of professionalization.For a look at the framework for ethical decision making, readers can visit https: / / www.icas.com / ethicsrethical-decision-making-framework.
【作者單位】： 蘇格蘭特許會(huì)計(jì)師協(xié)會(huì);中國(guó)財(cái)政科學(xué)研究院;
【分類號(hào)】：F233

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