中英会计职业道德规范的若干分析

Analysis on Accounting Professional Ethics in China and Britain

“郑百文”、“银广厦”等事件的出现,使会计职业道德规范问题提上了议事日程。本文深入地剖析了中英会计职业道德规范的若干差异,并且分析了英国会计职业道德规范对中国会计职业道德规范建设的启示。

The scandals Zhengbaiwen and Yinguangxia have aroused public attention to regulating accounting professional ethics. This paper analyses the difference in regulating accounting professional ethics in China and Britain in detail. Furthermore, the paper gives some suggestions for China to improve its accounting professional ethics from the experience of its counterpart.