职业道德、职业精神和公众利益  

ETHICS,PROFESSIONALISM AND THE PUBLIC INTEREST:SPEECH BY DR.STAVROS THOMADAKIS IESBA CHAIR

作　　者：Stavros Thomadakis 袁小叶 

机构地区：[1]国际会计师职业道德准则理事会 [2]中注协专业标准与技术指导部

出　　处：《中国注册会计师》2021年第3期120-124,3,共6页The Chinese Certified Public Accountant

摘　　要：为了顺应经济社会发展对注册会计师诚信和职业道德水平提出的更高要求,进一步提升审计质量,吸收借鉴国际职业会计师道德守则的最新成果,保持与国际守则的持续动态趋同,中国注册会计师协会最近修订发布了《中国注册会计师职业道德守则(2020)》和《中国注册会计师协会非执业会员职业道德守则(2020)》。2019年11月,国际会计师职业道德准则理事会(IESBA)主席斯达沃斯·汤马达基斯博士(Dr.Stavros Thomadakis)应邀对会计高端人才发表了演讲,就职业道德对维系社会信任、维护公众利益和守护职业精神的重要作用,国际职业会计师道德守则的最新成果及未来发展等进行了阐释并对中国守则的国际趋同进行了评价。为帮助读者更好地理解和执行新修订的职业道德守则,本刊对演进相关内容进行了摘译,供读者参考。In November 2019,Dr.Stavros Thomadakis,chairman of the International Ethics Standards Board for Accountants(IESBA),delivered a keynote speech to the National Leading Accounting Talents at the National Accounting Institute in Beijing,China.In his speech,he highlighted that trust is essential for the smooth functioning of financial markets and econom ies.M aintaining public trust in the accounting profession is critical for carrying out its significant role in the economy,and for upholding the public interest.Ethical values are at the core of Professionalism.IESBA's Code of Ethics is the authoritative sourcedocument for all professional accountants.It guides their judgments and behaviors in the public interest,and strengthens public trust in the accounting profession.Dr.Thomadakis elaborated on how the IESBA is constituted,its work methods and its engagem ent with global stakeholders;he presented main features of the revised and restructured Code of 2018 and the IESBA’s strategic priorities for the future.He concluded with reflections on two challenges:ethical implications and requirements that“disruptive technologies”pose for accountants;and the need for global adoption of the Code,enabling uniform practices and ethical leadership by the accounting profession.

关 键 词：职业道德守则 职业会计师 非执业会员 注册会计师 职业道德准则 达沃斯 职业道德水平 国际会计师 

分 类 号：F233[经济管理—会计学] D648.1[经济管理—国民经济]