中英会计职业道德规范比较

A comparison of criteria on CPA professional ethics between China and UK

职业道德问题对任何行业都很重要，而对于注册会计师行业则更具有特别的重要性。英国是职业会计师发展最早的国家，会计职业道德规范（准则）体系相当完善，并在会计教育体系中有所体现。年轻的中国注册会计师行业在加快处理各种技术标准难题的同时，同样也面临着会计职业道德问题的严峻挑战。１９９６年１２月２６日，中国注册会计师协会（ＣＩＣＰＡ）发布了《中国注册会计师职业道德基本准则》，并从１９９７年１月日起施行。 本文进行英国和中国的会计职业道德规范之比较，给中国注册会计师界以一定的启示，以加快中国注册会计师职业道德规范的建设和推动相关教育。鉴于英国的会计职业道德规范已相当体系化，而中国还只是制定了基本上属于框架性质的“基本准则”，所以目前的对比分析还不可能侧重在具体技术层面。本文主要介绍以下内容：对比法律背景与文化差异对会计职业道德理解及教育的影响；借鉴英国的会计职业道德之框架体系，提出对中国的可借鉴之点。

Ethics are of great importance in every profession and of even more significance to CPAs. As the pioneer in developing public ac- counting, the United Kingdom has formed a rela tively comprehensive system of professional eth- ics standards and wedged it into the accounting curriculum. While addressing problems of techni- cal standards. young Chinese CPAs are confronted with the harsh challenge from professional ethical problems. The author compares the accounting professional ethics of China and that of UK with a hope to bring inspiration to Chinese CPAs so as to accelerate the establishment of Chinese profes- sional ethics and promote related education.