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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.1Manypeoplebaseeconomicdecisionsontheirrelationshipstoandknowledgeaboutbusinessenterprisesandthusarep
2、otentiallyinterestedintheinformationprovidedbyfinancialreporting.Amongthepotentialusersareowners,lenders,suppliers,potentialinvestorsandcreditors,employees,management,directors,customers,financialanalystsandadvisors,brokers,underwriters,stockexchanges,lawyers,econ
3、omists,taxingauthorities,regulatoryauthorities,legislators,financialpressandreportingagencies,laborunions,tradeassociations,businessresearchers,teachersandstudents,andthepublic.谁是会计信息使用者?CICAResearchStudy:CORPORATEREPORTINGTOSTAKEHOLDERSCorporateReportingtoStakeho
4、ldersShareholdersBecauseshareholdersprovideriskcapital,itisessentialtonurturetheirtrust.Individualandinstitutionalinvestorsareconcernedwiththeriskinherentin,andreturnprovidedby,theirinvestments.Theyneedinformationforassessingacompany’sabilitytopaydividends,forexam
5、ple.Currentshareholdersare,therefore,legallyentitledtoreceiveperiodicfinancialreports.Potentialshareholdersareequallyinterestedinsuchinformation,although,inthefuture,theymaywellappearontheoppositesideofapurchase/saletransaction.CorporateReportingtoStakeholdersCred
6、itorsThefinancialstabilityofacompanyisimportanttoitsdebt-holders.Theyareinterestedininformationthatpermitsthemtodeterminewhethertheirloans,andanyaccruedinterest,willberepaidwhendue.Thelawalsoestablishestherightsoflong-termcreditorstoreceivefinancialreports,asdothe
7、ircontractualagreementswiththeorganization.Tradecreditorsaremorelikelytobeinterestedinacompany’sviabilityoverashorterperiodoftime,unlesstheydependonitscontinuationasamajorcustomer.Althoughbankerswillgenerallydemandregularfinancialreports,short-termcreditors,suchas
8、tradesuppliers,mayrelyonpublishedfinancialinformationpreparedforshareholders.CorporateReportingtoStakeholdersAnalystsandAdvisersThisgroupincludesfinanci
