商業(yè)倫理與會計職業(yè)道德

前言

隨著我國加入WTO，越來越多的國內企業(yè)參與到國際競爭中來，用國際上通用的語言思考、工作、交流的能力也越來越受到重視。這樣一種能力也成為我國各類人才參與競爭的一種有效工具。國家教育機構、各類院校以及一些主要的教材出版單位一直在思考，如何順應這一發(fā)展潮流，推動各層次人員通過學習來獲取這種能力。雙語教學就是這種背景下的一種嘗試。雙語教學在我國主要指漢語和國際通用的英語教學。事實上，雙語教學在我國教育界已經不是一個陌生的詞匯了，以雙語教學為主的科研課題也已列入國家“十五’’規(guī)劃的重點課題。但從另一方面來看，雙語教學從其誕生的那天起就被包圍在人們的贊成與反對聲中。如今，依然是有人贊成有人反對，但不論是贊成居多還是反對占上，雙語教學的規(guī)模和影響都在原有的基礎上不斷擴大，且呈大發(fā)展之勢。一些率先進行雙語教學的院校在實踐中積累了經驗，不斷加以改進；一些待進入者也在模仿中學習，并靜待時機成熟時加入這一行列。由于我國長期缺乏講第二語言（包括英語）的環(huán)境，開展雙語教學面臨特殊的困難，因此，選用合適的教材就成為雙語教學成功與否的一個重要問題。我們認為，雙語教學從一開始就應該使用原版的各類學科的教材，而不是由本土教師自編的教材，從而可以避免中國式英語問題，保證語言的原汁原味。各院校除應執(zhí)行國家頒布的教學大綱和課程標準外，還應根據(jù)雙語教學的特點和需要，適當調整教學課時的設置，合理選擇優(yōu)秀的、合適的雙語教材。順應這樣一種大的教育發(fā)展趨勢，中國人民大學出版社同眾多國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，面向大學本科生層次，遴選了一批國外最優(yōu)秀的管理類原版教材，涉及專業(yè)基礎課，人力資源管理、市場營銷及國際化管理等專業(yè)方向課，并廣泛聽取有著豐富的雙語一線教學經驗的教師的建議和意見，對原版教材進行了適當?shù)母木?，刪減了一些不適合我國國情和不適合教學的內容；另一方面，根據(jù)教育部對雙語教學教材篇幅合理、定價低的要求，我們更是努力區(qū)別于目前市場上形形色色的各類英文版、英文影印版的大部頭，將目標受眾鎖定在大學本科生層次。本套教材尤其突出了以下一些特點：保持英文原版教材的特色。本套雙語教材根據(jù)國內教學實際需要，對原書進行了一定的改編，主要是刪減了一些不適合教學以及不符合我國國情的內容，但在體系結構和內容特色方面都保持了原版教材的風貌。專家們的認真改編和審定，使本套教材既保持了學術上的完整性，又貼近中國實際；既方便教師教學，又方便學生理解和掌握。突出管理類專業(yè)教材的實用性。本套教材既強調學術的基礎性，又兼顧應用的廣泛性；既側重讓學生掌握基本的理論知識、專業(yè)術語和專業(yè)表達方式，又考慮到教材和管理實踐的緊密結合，有助于學生形成專業(yè)的思維能力，培養(yǎng)實際的管理技能。體系經過精心組織。本套教材在體系架構上充分考慮到當前我國在本科教育階段推廣雙語教學的進度安排，首先針對那些課程內容國際化程度較高的學科進行雙語教材開發(fā)，在其專業(yè)模塊內精心選擇各專業(yè)教材。這種安排既有利于我國教師摸索雙語教學的經驗，使得雙語教學貼近現(xiàn)實教學的需要；也有利于我們收集關于雙語教學教材的建議，更好地推出后續(xù)的雙語教材及教輔材料。篇幅合理，價格相對較低。為適應國內雙語教學內容和課時上的實際需要，本套教材進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，則充分考慮到了學生實際的購買能力，從而使本套教材得以真正走近廣大讀者。

內容概要

商業(yè)倫理與職業(yè)道德歷來是企業(yè)經營面臨的一項挑戰(zhàn)。在日益國際化、信息化的今天，這一挑戰(zhàn)愈加嚴峻。本書從道德期望入手，運用利益相關者理論，為實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)、人的自利本性與經濟學。道德與法律的關系。在操作層面上，作者介紹了道德決策的基本方法，包括五問法、準則法和帕斯汀法。本書關注的核心是制度建設，即公司的道德治理結構和道德責任界定。作者用單獨的一章討論會計職業(yè)道德，不僅提供了完整的會計道德規(guī)范體系，而且探討了會計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。本書還提供了大量國際化、與時俱進的案例和閱讀材料。

作者簡介

倫納德·J·布魯克斯(Leonard J．Brooks)加拿大多倫多大學羅特曼管理學院(Rotman School of Management)商業(yè)倫理與會計學教授，商業(yè)倫理研究中心主任。長期為Journal of Business Ethics．Accounting，Organizations and Soclety Business&Society等雜志撰稿，曾擔任Journal

書籍目錄

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　道德行為的哲學含義 　第4章　道德決策的實際運用 第3篇　道德的治理、責任與管理 　第5章　公司的道德治理與道德責任 　第6章　以公眾利益為導向的職業(yè)會計：后安然時期 第4篇　企業(yè)和會計職業(yè)面臨的道德挑戰(zhàn) 　第7章　道德的風險與機遇管理 　第8章　次貸危機暴露的道德問題

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)倫理與會計職業(yè)道德(英文版·第5版)》是教育部高校工商管理類教學指導委員會雙語教學推薦教材,工商管理經典教材·會計與財務系列。

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