商業(yè)倫理與會(huì)計(jì)職業(yè)道德

前言

隨著我國(guó)加入WTO，越來(lái)越多的國(guó)內(nèi)企業(yè)參與到國(guó)際競(jìng)爭(zhēng)中來(lái)，用國(guó)際上通用的語(yǔ)言思考、工作、交流的能力也越來(lái)越受到重視。這樣一種能力也成為我國(guó)各類(lèi)人才參與競(jìng)爭(zhēng)的一種有效工具。國(guó)家教育機(jī)構(gòu)、各類(lèi)院校以及一些主要的教材出版單位一直在思考，如何順應(yīng)這一發(fā)展潮流，推動(dòng)各層次人員通過(guò)學(xué)習(xí)來(lái)獲取這種能力。雙語(yǔ)教學(xué)就是這種背景下的一種嘗試。雙語(yǔ)教學(xué)在我國(guó)主要指漢語(yǔ)和國(guó)際通用的英語(yǔ)教學(xué)。事實(shí)上，雙語(yǔ)教學(xué)在我國(guó)教育界已經(jīng)不是一個(gè)陌生的詞匯了，以雙語(yǔ)教學(xué)為主的科研課題也已列入國(guó)家“十五’’規(guī)劃的重點(diǎn)課題。但從另一方面來(lái)看，雙語(yǔ)教學(xué)從其誕生的那天起就被包圍在人們的贊成與反對(duì)聲中。如今，依然是有人贊成有人反對(duì)，但不論是贊成居多還是反對(duì)占上，雙語(yǔ)教學(xué)的規(guī)模和影響都在原有的基礎(chǔ)上不斷擴(kuò)大，且呈大發(fā)展之勢(shì)。一些率先進(jìn)行雙語(yǔ)教學(xué)的院校在實(shí)踐中積累了經(jīng)驗(yàn)，不斷加以改進(jìn)；一些待進(jìn)入者也在模仿中學(xué)習(xí)，并靜待時(shí)機(jī)成熟時(shí)加入這一行列。由于我國(guó)長(zhǎng)期缺乏講第二語(yǔ)言（包括英語(yǔ)）的環(huán)境，開(kāi)展雙語(yǔ)教學(xué)面臨特殊的困難，因此，選用合適的教材就成為雙語(yǔ)教學(xué)成功與否的一個(gè)重要問(wèn)題。我們認(rèn)為，雙語(yǔ)教學(xué)從一開(kāi)始就應(yīng)該使用原版的各類(lèi)學(xué)科的教材，而不是由本土教師自編的教材，從而可以避免中國(guó)式英語(yǔ)問(wèn)題，保證語(yǔ)言的原汁原味。各院校除應(yīng)執(zhí)行國(guó)家頒布的教學(xué)大綱和課程標(biāo)準(zhǔn)外，還應(yīng)根據(jù)雙語(yǔ)教學(xué)的特點(diǎn)和需要，適當(dāng)調(diào)整教學(xué)課時(shí)的設(shè)置，合理選擇優(yōu)秀的、合適的雙語(yǔ)教材。順應(yīng)這樣一種大的教育發(fā)展趨勢(shì)，中國(guó)人民大學(xué)出版社同眾多國(guó)際知名的大出版公司，如麥格勞一希爾出版公司、培生教育出版公司等合作，面向大學(xué)本科生層次，遴選了一批國(guó)外最優(yōu)秀的管理類(lèi)原版教材，涉及專(zhuān)業(yè)基礎(chǔ)課，人力資源管理、市場(chǎng)營(yíng)銷(xiāo)及國(guó)際化管理等專(zhuān)業(yè)方向課，并廣泛聽(tīng)取有著豐富的雙語(yǔ)一線(xiàn)教學(xué)經(jīng)驗(yàn)的教師的建議和意見(jiàn)，對(duì)原版教材進(jìn)行了適當(dāng)?shù)母木?，刪減了一些不適合我國(guó)國(guó)情和不適合教學(xué)的內(nèi)容；另一方面，根據(jù)教育部對(duì)雙語(yǔ)教學(xué)教材篇幅合理、定價(jià)低的要求，我們更是努力區(qū)別于目前市場(chǎng)上形形色色的各類(lèi)英文版、英文影印版的大部頭，將目標(biāo)受眾鎖定在大學(xué)本科生層次。本套教材尤其突出了以下一些特點(diǎn)：保持英文原版教材的特色。本套雙語(yǔ)教材根據(jù)國(guó)內(nèi)教學(xué)實(shí)際需要，對(duì)原書(shū)進(jìn)行了一定的改編，主要是刪減了一些不適合教學(xué)以及不符合我國(guó)國(guó)情的內(nèi)容，但在體系結(jié)構(gòu)和內(nèi)容特色方面都保持了原版教材的風(fēng)貌。專(zhuān)家們的認(rèn)真改編和審定，使本套教材既保持了學(xué)術(shù)上的完整性，又貼近中國(guó)實(shí)際；既方便教師教學(xué)，又方便學(xué)生理解和掌握。突出管理類(lèi)專(zhuān)業(yè)教材的實(shí)用性。本套教材既強(qiáng)調(diào)學(xué)術(shù)的基礎(chǔ)性，又兼顧應(yīng)用的廣泛性；既側(cè)重讓學(xué)生掌握基本的理論知識(shí)、專(zhuān)業(yè)術(shù)語(yǔ)和專(zhuān)業(yè)表達(dá)方式，又考慮到教材和管理實(shí)踐的緊密結(jié)合，有助于學(xué)生形成專(zhuān)業(yè)的思維能力，培養(yǎng)實(shí)際的管理技能。體系經(jīng)過(guò)精心組織。本套教材在體系架構(gòu)上充分考慮到當(dāng)前我國(guó)在本科教育階段推廣雙語(yǔ)教學(xué)的進(jìn)度安排，首先針對(duì)那些課程內(nèi)容國(guó)際化程度較高的學(xué)科進(jìn)行雙語(yǔ)教材開(kāi)發(fā)，在其專(zhuān)業(yè)模塊內(nèi)精心選擇各專(zhuān)業(yè)教材。這種安排既有利于我國(guó)教師摸索雙語(yǔ)教學(xué)的經(jīng)驗(yàn)，使得雙語(yǔ)教學(xué)貼近現(xiàn)實(shí)教學(xué)的需要；也有利于我們收集關(guān)于雙語(yǔ)教學(xué)教材的建議，更好地推出后續(xù)的雙語(yǔ)教材及教輔材料。篇幅合理，價(jià)格相對(duì)較低。為適應(yīng)國(guó)內(nèi)雙語(yǔ)教學(xué)內(nèi)容和課時(shí)上的實(shí)際需要，本套教材進(jìn)行了一定的刪減和改編，使總體篇幅更為合理；而采取低定價(jià)，則充分考慮到了學(xué)生實(shí)際的購(gòu)買(mǎi)能力，從而使本套教材得以真正走近廣大讀者。

內(nèi)容概要

商業(yè)倫理與職業(yè)道德歷來(lái)是企業(yè)經(jīng)營(yíng)面臨的一項(xiàng)挑戰(zhàn)。在日益國(guó)際化、信息化的今天，這一挑戰(zhàn)愈加嚴(yán)峻。本書(shū)從道德期望入手，運(yùn)用利益相關(guān)者理論，為實(shí)際的決策分析提供了合理的視角。作者探討了諸如道德與商業(yè)、人的自利本性與經(jīng)濟(jì)學(xué)。道德與法律的關(guān)系。在操作層面上，作者介紹了道德決策的基本方法，包括五問(wèn)法、準(zhǔn)則法和帕斯汀法。本書(shū)關(guān)注的核心是制度建設(shè)，即公司的道德治理結(jié)構(gòu)和道德責(zé)任界定。作者用單獨(dú)的一章討論會(huì)計(jì)職業(yè)道德，不僅提供了完整的會(huì)計(jì)道德規(guī)范體系，而且探討了會(huì)計(jì)師在缺乏明確的法律規(guī)定和道德規(guī)范情況下的職業(yè)判斷。本書(shū)還提供了大量國(guó)際化、與時(shí)俱進(jìn)的案例和閱讀材料。

作者簡(jiǎn)介

倫納德·J·布魯克斯(Leonard J．Brooks)加拿大多倫多大學(xué)羅特曼管理學(xué)院(Rotman School of Management)商業(yè)倫理與會(huì)計(jì)學(xué)教授，商業(yè)倫理研究中心主任。長(zhǎng)期為Journal of Business Ethics．Accounting，Organizations and Soclety Business&Society等雜志撰稿，曾擔(dān)任Journal

書(shū)籍目錄

前言 第1篇　道德環(huán)境 　第1章　道德期望 　第2章　由安然事件引發(fā)的公司治理與道德改革 第2篇　道德行為 　第3章　道德行為的哲學(xué)含義 　第4章　道德決策的實(shí)際運(yùn)用 第3篇　道德的治理、責(zé)任與管理 　第5章　公司的道德治理與道德責(zé)任 　第6章　以公眾利益為導(dǎo)向的職業(yè)會(huì)計(jì)：后安然時(shí)期 第4篇　企業(yè)和會(huì)計(jì)職業(yè)面臨的道德挑戰(zhàn) 　第7章　道德的風(fēng)險(xiǎn)與機(jī)遇管理 　第8章　次貸危機(jī)暴露的道德問(wèn)題

章節(jié)摘錄

插圖：It is dear that the 2008 model is different from the original 2007 model. But what if thedifferences were not readily apparent to the consumer？ Assume that the selling price decreasesbecause of production efficiencies. Are you prepared to make a rebate every time the cuirent pricefalls because the current costs of production have decreased？ This may be the perception of Applecustomers if the company begins to pay rebates.Remember, from a deontological perspective the consequences are unimportant. Whatis important is that the decision was made for the right reasons. The fact that customerscannot differentiate between overcharging and production efficiencies is irrelevant. The onlyrelevant aspect is that the decision maker knows the difference between overcharging andproduction efficiencies, and that the decision maker makes a rebate in the former case but notin the latter. The fact that the presence or absence of a rebate may influence future sales isirrelevant.I Justice & Fairness I Distributive justice argues that equals should be treated equally andunequals should be treated unequal in relationship to their relevant inequalities and dif-ferences. Are all customers equal？ This would depend on your timeframe. If you assume thatthere will be no repeat business from any customer, then they are not equal. A fair price isdefined as one that a willing buyer and willing seller would accept in a noncoercive arm'slength transaction. Assuming there was no undue sales pressure, then the custohaers whobought the iPhone at $599 thought that that was a fair price. The ones who bought theiPhone at $399, also, presumably, considered that to be a fair price. So, both groups werewilling to pay fair value for the product at the time of purchase. There is no ethical reason toreverse those transactions. There were both at fair, albeit different, prices.By contrast, if a business is attempting to establish an ongoing relationship with itscustomers, who will be buying numerous products over a long period of time, then all customersare equal. AS such they need to be treated equally. This means that a business does not want toalienate any of its customer base and so it will offer a rebate to make everyone equal.Rawls argues that social and economic inequalities are just if these inequalities are toeveryone's benefit. This means that a price differentiation is just if it relates to production costdifferences. Assume that the cash flow from the $599 sales were used to fund productionefficiencies that permitted the company to maintain the same profit margin while reducing theprice of the product to $399. If this had been the case, then the price inequality is to everyone'sadvantage. The higher price permitted the lower price to occur. However, the actual pricedecrease occurred two months after the launch of the product. Presumably, there were noproduction changes during the summer. So, this price differentiation is not to everyone'sadvantage and as such would not be considered just. I Virtue Ethics I Virtue ethics focuses on the moral character of the decision maker. Whatvalues does Steve Jobs want his company to project？ The website of Apple Inc. has separateweb pages concerning responsible supplier management and Apple's commitment to theenvironment. The company projects an image of high quality with high ethical standards.The last thing this company wants is criticism that it is not behaving responsibly.Two days after the price of the iPhone was dropped to $399 Steve Jobs publicly apologizedfor the pricing error and offered a $100 in-store rebate to those customers who had paid $599 forthe product. What values is Steve Jobs demonstrating by making a public apology？ By admittinghis pricing error and atoning for the error by offering a rebate he is demonstrating rectitude. Bybeing honest and straightforward in his apology, he is taking person.al responsibility for the mistake.On the other hand, you might say that he is not demonstrating integrity because he isrecanting under pressure. This was not a free decision. He was reacting to public pressure.

編輯推薦

《商業(yè)倫理與會(huì)計(jì)職業(yè)道德(英文版·第5版)》是教育部高校工商管理類(lèi)教學(xué)指導(dǎo)委員會(huì)雙語(yǔ)教學(xué)推薦教材,工商管理經(jīng)典教材·會(huì)計(jì)與財(cái)務(wù)系列。

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