课程名称

商业伦理与会计职业道德

英文译名

Ethics of Business and ProfessionalAccountants

课程类别

学位必修课

授课研究生类别

MPAcc专业硕士

任课教师

张嵩等

预修课程

管理学、基础会计学等课程

学时数

32

学分

2

课程内容简介：

中文简介

本课程讲授商业伦理和会计职业道德的基本理论与实务，内容涉及商业伦理推理、经营中的伦理问题、企业社会责任、会计职业道德与伦理决策等等。课程目标是让学生认识伦理问题在企业管理中的重要性，了解相关伦理理论及其推理应用，明晰会计职业道德规范，以帮助学生提高伦理思维能力并在会计活动中做出符合伦理要求的正确决策。通过学习是学生了解与伦理推理相关的主要理论和基本推理方法，以及伦理道德与企业活动的内在关系，并明晰会计职业道德，学会建立会计伦理决策框架。

英文简介

This course teaches the basic theory and practice of business ethics and accounting professional ethics, involving business ethical reasoning, ethical issues in operation, corporate social responsibility, accounting professional ethics and ethical decision-making, and so on. The goal of the course is to make students aware of the importance of ethical issues in business management, understand relevant ethical theories and their reasoning applications, and clarify accounting professional ethics, so as to help students improve their ethical thinking ability and make correct decisions in accounting activities that meet ethical requirements. Through learning, students can understand the main theories and basic reasoning methods related to ethical reasoning, as well as the internal relationship between ethical ethics and corporate activities, clarify accounting professional ethics, and learn to establish the framework of accounting ethical decision-making.

主讲教材（参考书）

1.刘爱军，钟尉等.商业伦理学[M].机械工业出版社，2019.3；

2.曼纽尔·G·贝拉斯克斯.商业伦理概念与案例[M].(第7版).中国人民大学出版社，2013，5.

3.约瑟夫·W·维斯.商业伦理利益相者分析与问题管理方法[M].（第3版）.中国人民大学出版社，2005，6.

4.杨明，常茹，施飞峙.会计职业道德[M].中国财政经济出版社，2019，6.

5.张曾莲.商业伦理与会计职业道德[M].经济管理出版社，2015，6.