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标题: 2014年CMA美国管理会计师协会《职业道德守则公告》 [打印本页]

作者: 魅力小帅哥 时间: 2014-2-18 17:06
标题: 2014年CMA美国管理会计师协会《职业道德守则公告》

IMA STATEMENT OF ETHICAL PROFESSIONAL PRACTICE
美国管理会计师协会《职业道德守则公告》

Members of IMA shall behave ethically. A commitment to ethical professional practice includes overarching principles that express our values, and standards that guide our conduct.

IMA会员的行为应该符合职业道德。遵循职业道德规范实践的行为包括遵循规定我们价值的所有原则以及引导我们行为的标准。

PRINCIPLES

IMA’s overarching ethical principles include: Honesty, Fairness, Objectivity, and Responsibility. Members shall act in accordance with these principles and shall encourage others within their organizations to adhere to them.

原则

IMA职业道德原则包括诚实、公平、客观和负责。会员行为应该符合这些原则，鼓励组织内部的其它员工遵守这些原则。

STANDARDS

A member’s failure to comply with the following standards may result in disciplinary
action.

标准

如不遵守下述标准，美国管理会计师协会会员将会受到纪律处分。

I. COMPETENCE

Each member has a responsibility to:
1. Maintain an appropriate level of professional expertise by continually developing knowledge and skills.
2. Perform professional duties in accordance with relevant laws, regulations, and technical standards.
3. Provide decision support information and recommendations that are accurate, clear, concise, and timely.
4. Recognize and communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity.

I. 能力

   每位会员都有责任：
   1. 通过持续学习知识和技术，保持合适的职业竞争力。
   2. 按照有关的法律、规定和技术标准，执行职业任务。
   3. 提供准确、清楚、简洁和及时的决策支持信息和建议。
   4. 识别和沟通妨碍负责判断或者成功开展活动的职业限制或者其它约束。

II. CONFIDENTIALITY

Each member has a responsibility to:
1. Keep information confidential except when disclosure is authorized or legally required.
2. Inform all relevant parties regarding appropriate use of confidential information. Monitor subordinates’ activities to ensure compliance.
3. Refrain from using confidential information for unethical or illegal advantage.

II. 机密性

   每位会员都有责任：
   1. 除了授权或法律要求之外，禁止披露工作中的机密信息。
   2. 告知有关方面或人员正确使用工作过程中获得的机密信息，监管下属行为，  确保信息的机密性。
   3. 禁止违反职业道德或者法律使用机密信息。

III. INTEGRITY

Each member has a responsibility to:
1. Mitigate actual conflicts of interest. Regularly communicate with business associates to avoid apparent conflicts of interest. Advise all parties of any potential conflicts.
2. Refrain from engaging in any conduct that would prejudice carrying out duties ethically.
3. Abstain from engaging in or supporting any activity that might discredit the profession.

III. 正直性

   每位会员都有责任：
   1. 避免潜在或者实际上的利益冲突，告知所有合适的当事人避免发生潜在的利益冲突。
   2. 禁止从事任何可能损害他们按照职业道德执行任务的能力。
   3. 禁止从事或者支持损害职业的活动。

IV. CREDIBILITY

Each member has a responsibility to:
1. Communicate information fairly and objectively.
2. Disclose all relevant information that could reasonably be expected to influence an intended user’s understanding of the reports, analyses, or recommendations.
3. Disclose delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law.

IV 可信性

   每位会员都有责任：
   1. 公平客观地传递信息。
   2. 充分披露会影响意向使用者理解报告，分析和建议的所有相关信息。
   3. 按照组织政策和（或者）适用法律，披露信息、及时性、流程或者内部控
   制上的延迟或者缺陷。

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