2014年CMA美国注册管理会计师职业道德冲突解决方案

管理会计

RESOLUTION OF ETHICAL CONFLICT

职业道德冲突解决方案

In applying the Standards of Ethical Professional Practice, you may encounter problems identifying unethical behavior or resolving an ethical conflict. When faced with ethical issues, you should follow your organization’s established policies on the resolution of such conflict. If these policies do not resolve the ethical conflict, you should consider the following courses of action:

在应用《职业道德行为规范》的过程中，您在识别不道德行为或者解决职业道德冲突等方面可能会面临一些问题。在面临职业道德问题时，您应运用组织所制定的冲突解决政策。如果这些政策无法解决冲突，您应该考虑采取下述措施：

1. Discuss the issue with your immediate supervisor except when it appears that the supervisor is involved. In that case, present the issue to the next level. If you cannot achieve a satisfactory resolution, submit the issue to the next management level. If your immediate superior is the chief executive officer or equivalent, the acceptable reviewing authority may be a group such as the audit committee, executive committee, board of directors, board of trustees, or owners. Contact with levels above the immediate superior should be initiated only with your superior’s knowledge, assuming he or she is not involved. Communication of such problems to authorities or individuals not employed or engaged by the organization is not considered appropriate, unless you believe there is a clear violation of the law.

1. 应先同直接上司讨论问题，除非直接上司也牵扯到其中。在这种情况下，应该直接将问题递交给更高一级上司。如果在递交问题的时候，没有达成满意的决议，要将问题递交给再高一级的上司。如果直接上司是首席执行官或者职务相当人员，可认可的评估权威可以是审计委员会、执行委员会、董事会、托管人委员会或者所有人等组织。假设直接上司没有牵扯到事件中，只有在上司知道的范围之内，同其更高一级的上司联系。除非法律另有规定，我们认为将这些问题递交给非雇用的权威或者个人是不合适的。

2. Clarify relevant ethical issues by initiating a confidential discussion with an IMA Ethics Counselor or other impartial advisor to obtain a better understanding of possible courses of action.

2. 秘密地同 IMA 职业道德顾问或者其他公平的顾问等讨论有关的职业道德问题，更好地理解可能的行为过程。

3. Consult your own attorney as to legal obligations and rights concerning the ethical conflict.

3.   同本人的律师讨论职业道德有关的法律职责和权利。