整合报告发展趋势下的会计伦理教育初探

Research on Accounting Ethics Education with the Development of Integrated Reporting

公司报告未来的发展趋势是提供披露可持续发展的整合报告,会计师的角色将从提供传统的财务信息向提供更多维度的价值信息扩展,其重要性也将日益显现。但如何保证整合报告的质量是必须要考虑的重要问题。会计伦理教育的目标和内容需要重新设计,不仅仅是关注财务报告的伦理问题,更要考虑社会、自然环境的伦理问题。从伦理的角度对整合报告进行了解读,并对会计伦理教育进行了初步的探讨。

Integrated reporting represents the latest development trends in corporate reporting. The role of ac- countants will be more important for they will provide diversified information other than traditional financial information. But the important issues of how to ensure the quality of integrated reports must be taken into account. The goal and content of accounting ethics education need to be redesigned,focusing not only on ethical issues of financial reporting but also the issues in social and natural environment. The article tries to interpret integrated reports from the ethical perspective,and to discuss the problem about how to improve accounting ethics education in order to keep up with the development of integrated reports.