商业伦理与审计职业道德

Learn about business ethics and professional accounting ethics in this comprehensive course that explores fundamental principles, modern challenges, and governance frameworks. Begin with core business ethics concepts and their application in corporate governance, consumer relations, and social responsibility. Examine how digital transformation impacts business ethics and creates new ethical dilemmas. Study professional accounting ethics through theoretical foundations, basic principles like integrity and confidentiality, and practical application frameworks. Explore specific ethical challenges faced by both corporate accountants and certified public accountants, including conflicts of interest, independence requirements, and regulatory compliance. Analyze how digital technology is reshaping accounting ethics and professional standards. Master internal and external governance mechanisms for managing ethical risks, including corporate culture, whistleblowing systems, media oversight, and regulatory supervision. Engage with real-world cases and discussions to develop practical ethical decision-making skills for modern business and accounting contexts.