资源描述：
《企业伦理与会计职业道德（ 财务报告伦理）ppt课件》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、商业伦理与会计职业道德 财务报告伦理中国海洋大学管理学院王竹泉教授博导目录财务报告涉及伦理问题吗?会计准则制定的伦理透视会计信息质量的伦理透视盈余管理的伦理透视财务报告涉及伦理问题吗？财务报告的目标为会计信息使用者提供有助于决策的信息.会计信息具有经济后果财务报告的利益相关者会计信息使用者谁是会计信息使用者?FASBCON.1Manypeoplebaseeconomicdecisionsontheirrelationshipstoandknowledgeaboutbusinessenterprisesandthusarepotentiallyinterestedintheinformat
2、ionprovidedbyfinancialreporting.Amongthepotentialusersareowners,lenders,suppliers,potentialinvestorsandcreditors,employees,management,directors,customers,financialanalystsandadvisors,brokers,underwriters,stockexchanges,lawyers,economists,taxingauthorities,regulatoryauthorities,legislators,financi
3、alpressandreportingagencies,laborunions,tradeassociations,businessresearchers,teachersandstudents,andthepublic.谁是会计信息使用者?CICAResearchStudy:CORPORATEREPORTINGTOSTAKEHOLDERSCorporateReportingtoStakeholdersAnalystsandAdvisersThisgroupincludesfinancialanalysts,financialjournalists,stockbrokersandbond
4、-raters.Theyoftendirectlyservetheneedsofshareholdersandcreditorsbyprovidingskilledanalysesandinterpretationoffinancialreports.Financialanalystswilloftenaskmanagementforinformationwhentheyinvestigateanenterpriseoranindustry(forexample,onbehalfofafirmofstockbrokers).Whengivingthisinformation,compan
5、iesneedtotakecarenottodisclosepreviouslyundisclosedmaterialinformationincontraventionofinsidertradinglaws.Whenacompanycompilesareportforshareholders,itisalsopreparingareportforfinancialanalysts.Givethemenoughmaterialtobuildasolidinvestmentprofileandtheywillhavewhattheyneedtoinducenewinvestors,esp
6、eciallyinstitutionalinvestors,toparticipateinthecompany’sgrowth.会计信息使用者的分类FASBCON.1directinterestsorindirectinterestsusersdirectinterestsusersMembersandpotentialmembersofsomegroups—suchasowners,creditors,andemployees—haveorcontemplatehavingdirecteconomicinterestsinparticularbusinessenterprises.Ma
7、nagersanddirectors,whoarechargedwithmanagingtheenterpriseintheinterestofowners,alsohaveadirectinterest.indirectinterestsusersMembersofothergroups—suchasfinancialanalystsandadvisors,regulatoryauthorities,andlaborunions—
