2015甘肃省会计继续教育《企业伦理与会计道德》

1、holiday, pension and health, cultural and creative experience, sports health, farming, rural bed and breakfasts in new formats. Three is the brand to create articles. XX agricultural comparative advantage into full play, especially the exclusive advantages of climate, mountains and sea resources, to

2、 create a group of the city, the provinces called XX seafood, snack foods and safe agricultural products brand characteristics. Meanwhile, new industry guidance, support more farmers to participate in entrepreneurship, promoting large-scale projects such as bed and breakfasts, farm, seed breeding ba

3、se construction. Four is the mechanism innovation of the article. Deepen agricultural reform, focusing on supporting foster professional major, family farms, cooperatives, enterprises and other new subjects of agricultural management, improve agricultural production and operation of large-scale, pro

4、fessional level. Advance the reform of property right system in rural areas, to pay special attention to land rights, improve the function of property rights trading center to guide land management to professional users, family farms, cooperatives, leading enterprises in circulation. Spare no effort

5、 to promote the provinces Trinity farmer cooperative economy organization system reform of County building, and actively explore the Trinity of production, supply and marketing, creditFarmer cooperative economy organization system, real organic aggregates up to all kinds of business entities, closel

6、y linked to the all aspects of production and marketing. (B) to make the countryside more beautiful. Promoting the construction of new towns and new countryside reactions together, strengthening the construction of rural eco-environment, create the beautiful countryside construction upgrades, making

7、 rural areas more livable, suitable for industry, and travel. A focus on rural environment improvement. As far as the rural, the most basic is to make the environment clean and orderly. Pollution to extensively mobilize the masses continue to carry water, clear rivers, down violations, treatment of

8、bleaching, such as waste reduction, flowering tree big six, vigorously carry out waste reduction, resource recovery, improve the cleaning mechanism, enhance the level of meticulous management of the village. Second, we must pay special attention to the beautiful residential building. Adhere to the p

9、lanning ahead, because village system, combination classification implementation, demolition, alteration simultaneously policy, vigorously implement the five hundred beautiful countryside construction, actively promote beautiful house pilot expansion. Around 104 national road, Ling Road, longjindada

10、o, sea road, Ju XI Liao road to catch the five sides of the main roads in about 200 villages, beautiful countryside features boutique village created, good job on planning, environmental protection, cultural heritage, industrial development, crafting lines to create the beautiful rural scenery, bout

11、ique village breed characteristics. No matter which企业伦理与会计道德一、单项选择题（本类题共15小题，每小题2分，共30分。单项选择题 (每小题备选答案中，只有一个符合题意的正确答案，请选择正确选项。）1.下列各项中，明确指出注册会计师执行审计和审阅业务以及其他鉴证业务时，应当从实质上和形式上保持独立性，不得因任何利害关系影响其客观性的是（）。A职业道德守则B职业道德基本准则C会计准则D审计准则ABCD2.会计做假的诱因决定于查处率高低和做假收益大小。查处率与诱因呈负相关关系，做假收益与诱因成（）关系。A负相关B不相关C零相关D正相关ABCD

12、3.道德的性质取决于（）。A社会经济B科学技术C知识水平D社会共识ABCD4.监事会是公司法人治理的（）机构。A制衡B管理C运行D激励机制ABCD5.下列各项中，属于注册会计师执行鉴证业务的灵魂，是客观、公正的体现，也是职业道德守则精髓的是（）。A独立性B诚信C专业知识D客观ABCD6.在社会经济关系对道德产生作用的情况下，道德仍然具有相对的（）。A统一性B完整性C独立性D开放性ABCD7.下列选项中，因管理公共物品的需要而产生的集体性经济行为，不应成为满足私欲的行为是（ ）。A财务工作B审计工作C会计工作D统计工作ABCD8.依法诚信纳税是现代文明的重要标志。依法诚信纳税是企业履行（）的要求

13、。A社会责任B法律责任C经济责任D道德责任ABCD9.市场经济的发展有助于消除（）的以权谋私、家长作风和行业不正之风，有助于树立会计人员平等互助，以及会计部门与其他行业的平等互助关系。A会计职业B会计信息C会计道德D会计行业ABCD10.下列选项中，制定企业经营决策的重要依据是（）。A会计信息B会计工作C会计责任D会计教育ABCD11.与注册会计师职业融合，是一般社会公德在注册会计师职业中具体体现的是（ ）。A诚信B思想C道德D信用ABCD12.下列选项中，不属于企业股东权利的是（）。A拥有剩余索取权B对企业资产的控制权C企业章程的权利D其他有关法规、规则规定的其他权利ABCD13.下列各项中

14、，不属于企业伦理学研究方法论的是（）。A归纳法与演绎法B成本效益法C案例研究法D属性抽样法ABCD14.企业与购销客户的道德理念为：（）就是上帝。A顾客B股东C员工D经理ABCD15.企业应该及时、如实公布财务会计信息，提高投资收益率，提高市场占有率，使股票升值。主动做到（）。A信息准确B信息恰当C信息客观D信息对称ABCD二、多项选择题（本类题共10小题，每小题4分，共40分。每小题备选答案中，有两个或两个以上符合题意的正确答案，请选择正确选项。）1.以下选项正确的有（）。A明确会计的监督职能B会计人员应以身作则，模范遵守财经法规C对经济活动实施严格的事前监督、事中监督和事后的监督D把握会计

15、监督工作重点，增强监督工作的有效性ABCDE2.下列各项中，尊重会计人员，配合会计工作包括（）。A重视会计职业，提高会计地位B明确会计人员身份的多重性C理解会计人员的职责D切实提高会计人员的政治地位和经济待遇ABCDE3.道德契约的规范性要求包括（ ）。A买卖是建立在交易各方相互意见一致的合意基础上的B加大道德宣传C改善实现道德契约的环境D契约包含买卖是交易各方在地位平等的基础上，按各自的意志自由选择结果ABCDE4.购销客户的主要权利包括（）。A安全权B知情权C选择权D表达意见权ABCDE5.企业管理中，“公平”的四层含义包括（）。A地位的平等B权力的平等C机会的平等D分配的平等ABCDE6

16、.下列选项中，注册会计师审计人员必须采取有效对策尽可能避免法律诉讼的有（）。A严格遵循职业道德和专业标准的要求B建设和完善会计师事务所质量控制制度C必须与委托人签订业务约定书D审慎选择被审计单位ABCDE7.员工的权利责任包括（）。A工作的权利B公平报酬的权利C是非感的自由和言论自由D自由集会和罢工的权利ABCDE8.企业公民对外经营道德规范包括以下方面要求的有（）。A好的公司治理和道德价值B对人的责任C对环境的责任D对社会发展的广义贡献ABCDE9.为了完善我国公司治理结构与机制，我们必须重视与健全企业的道德治理机制，原因在于（）。A企业的道德治理机制内生于公司治理结构与机制之中B企业道德治

17、理机制的运行将促进公司治理机制的运行C道德治理机制将促进公司治理机制的稳定性D企业道德是企业自身创新精神与竞争优势的永恒动力ABCDE10.下列选项正确的有（）。A公私分明是会计从业人员职业道德的基本品质B严明自律是会计从业人员职业道德的更高层次C发挥勤俭理财的优良作风，管好财，聚好财和用好财D发挥厉行节约的优良传统，坚决反对铺张浪费ABCDE三、判断题（本类题共15小题，每小题2分，共30分。请判断每小题的表述是否正确，认为表述正确的请选择“对”，认为表述错误的，请选择“错”。）1.从对象上看，企业社会责任的对象与企业伦理涉及的领域不一致。（）对错2.在实践中，大量存在利用行政法律手段阻碍生

18、产要素在不同产业之间的自由流动、自由竞争以所维护既得利益的行为。利益受到威胁的企业，就会采取“寻租”行动。（）对错3.企业伦理研究的内容包含了会计道德的研究内容。（）对错4.建设社会主义法治国家必须坚持依法治国和以德治国相结合原则。（）对错5.注册会计师应关注公众利益，服务社会，在执业过程中不断追求卓越。（）对错6.企业的唯一目标是利润最大化。（）对错7.遵纪守法是会计职业道德规范中的重中之重。（）对错8.审计责任是指注册会计师应按照独立审计准则的要求出具审计报告，保证经济活动的真实性、合法性。（）对错9.21世纪以来，财务舞弊已成为世界范围内的重大问题，给世界经济和资本市场发展带来了重大的负

19、面影响。（）对错10.担任企业经理，必须坚定不移地贯彻股东与客户第一，商品质量与服务至上的经营理念。（）对错11.注册会计师如果注意到已有问题的信息发生牵连，应当采取措施消除牵连。（）对错12.对于一般社会公民（尤其是与会计工作发生联系的人们）来说，强调会计的社会道德规范的核心问题，是宣传和建立正确的会计观念，端正和形成科学的会计认识，自觉践行合理合法的会计行为。（）对错13.道德是一定社会为了调整人们之间相互关系、以及个人与社会之间所倡导的行为准则和规范的总和。（）对错14.如果存在导致职业判断出现偏差，或对职业判断产生不当影响的情形，注册会计师可以提供相关专业服务。（）对错15.企业伦理道

20、德原则是企业伦理道德规范系统的核心部分，处于支配地位，发挥引导作用。（）对错按照“一岗双责”的要求，成立了系统党风廉政建设工作领导小组，班子成员既要抓条线业务工作，还要对分管的科室人员负廉政领导责任as long as they caught up peach Lake and village after eight acres to create a standard, even if the County financial to be nervous, the County Government will fulfil their commitments, and 3 million Y

21、uan/village of subsidies. Third, we must pay special attention to development of beauty industry. Construction and traditional villages and beautiful countryside protection of history and culture village, rural tourism, bed and breakfast in combining economic, on rural tourism development in precise

22、 and accurate positioning, precision marketing, supply, and vigorously promote the beautiful rural landscape of rural tourism complex, line, fashion boutique farm village construction and strive to build a group of XX feature quality boutique accommodation project. (C) efforts to get farmers to beco

23、me even richer. Off not well-off, the key to fellow, the three agriculture, final destination was improving farmers welfare, improving farmers living standards. Focus on three aspects: one is increasing income-generating efforts. Actively developing the characteristic agriculture, processing, e-comm

24、erce, farm and bed and breakfast in economy, ensure a stable operating income growth. Deepen the three rights rights empowering the reform, promoting the property income growth. Strengthening of farmers skills training, increase employment levels, promoting sustained growth in wage income. Guide ent

25、erprises to strengthen social responsibility, equality and mutual benefit, and signed a contract of purchase and sale of agricultural products for farmers, cooperatives and farmers are encouraged guaranteed earnings + share distribution system, sharing the value-added benefits of industrial developm

26、ent. Second in the growing collective efforts. City has developed the implementation of village-level collective economy three years cultivating meter, Requires three years of hard work and largely kongkecun, the majority of villages have operating income. Against this target, we have to be based on local conditions, use your head, and actively explore and find ways, and ensure completion of tasks in the city. Third, work on s