2015甘肅省會(huì)計(jì)繼續(xù)教育《企業(yè)倫理與會(huì)計(jì)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企業(yè)倫理與會(huì)計(jì)道德一、單項(xiàng)選擇題（本類題共15小題，每小題2分，共30分。單項(xiàng)選擇題 (每小題備選答案中，只有一個(gè)符合題意的正確答案，請(qǐng)選擇正確選項(xiàng)。）1.下列各項(xiàng)中，明確指出注冊(cè)會(huì)計(jì)師執(zhí)行審計(jì)和審閱業(yè)務(wù)以及其他鑒證業(yè)務(wù)時(shí)，應(yīng)當(dāng)從實(shí)質(zhì)上和形式上保持獨(dú)立性，不得因任何利害關(guān)系影響其客觀性的是（）。A職業(yè)道德守則B職業(yè)道德基本準(zhǔn)則C會(huì)計(jì)準(zhǔn)則D審計(jì)準(zhǔn)則ABCD2.會(huì)計(jì)做假的誘因決定于查處率高低和做假收益大小。查處率與誘因呈負(fù)相關(guān)關(guān)系，做假收益與誘因成（）關(guān)系。A負(fù)相關(guān)B不相關(guān)C零相關(guān)D正相關(guān)ABCD

12、3.道德的性質(zhì)取決于（）。A社會(huì)經(jīng)濟(jì)B科學(xué)技術(shù)C知識(shí)水平D社會(huì)共識(shí)ABCD4.監(jiān)事會(huì)是公司法人治理的（）機(jī)構(gòu)。A制衡B管理C運(yùn)行D激勵(lì)機(jī)制ABCD5.下列各項(xiàng)中，屬于注冊(cè)會(huì)計(jì)師執(zhí)行鑒證業(yè)務(wù)的靈魂，是客觀、公正的體現(xiàn)，也是職業(yè)道德守則精髓的是（）。A獨(dú)立性B誠(chéng)信C專業(yè)知識(shí)D客觀ABCD6.在社會(huì)經(jīng)濟(jì)關(guān)系對(duì)道德產(chǎn)生作用的情況下，道德仍然具有相對(duì)的（）。A統(tǒng)一性B完整性C獨(dú)立性D開放性ABCD7.下列選項(xiàng)中，因管理公共物品的需要而產(chǎn)生的集體性經(jīng)濟(jì)行為，不應(yīng)成為滿足私欲的行為是（ ）。A財(cái)務(wù)工作B審計(jì)工作C會(huì)計(jì)工作D統(tǒng)計(jì)工作ABCD8.依法誠(chéng)信納稅是現(xiàn)代文明的重要標(biāo)志。依法誠(chéng)信納稅是企業(yè)履行（）的要求

13、。A社會(huì)責(zé)任B法律責(zé)任C經(jīng)濟(jì)責(zé)任D道德責(zé)任ABCD9.市場(chǎng)經(jīng)濟(jì)的發(fā)展有助于消除（）的以權(quán)謀私、家長(zhǎng)作風(fēng)和行業(yè)不正之風(fēng)，有助于樹立會(huì)計(jì)人員平等互助，以及會(huì)計(jì)部門與其他行業(yè)的平等互助關(guān)系。A會(huì)計(jì)職業(yè)B會(huì)計(jì)信息C會(huì)計(jì)道德D會(huì)計(jì)行業(yè)ABCD10.下列選項(xiàng)中，制定企業(yè)經(jīng)營(yíng)決策的重要依據(jù)是（）。A會(huì)計(jì)信息B會(huì)計(jì)工作C會(huì)計(jì)責(zé)任D會(huì)計(jì)教育ABCD11.與注冊(cè)會(huì)計(jì)師職業(yè)融合，是一般社會(huì)公德在注冊(cè)會(huì)計(jì)師職業(yè)中具體體現(xiàn)的是（ ）。A誠(chéng)信B思想C道德D信用ABCD12.下列選項(xiàng)中，不屬于企業(yè)股東權(quán)利的是（）。A擁有剩余索取權(quán)B對(duì)企業(yè)資產(chǎn)的控制權(quán)C企業(yè)章程的權(quán)利D其他有關(guān)法規(guī)、規(guī)則規(guī)定的其他權(quán)利ABCD13.下列各項(xiàng)中

14、，不屬于企業(yè)倫理學(xué)研究方法論的是（）。A歸納法與演繹法B成本效益法C案例研究法D屬性抽樣法ABCD14.企業(yè)與購(gòu)銷客戶的道德理念為：（）就是上帝。A顧客B股東C員工D經(jīng)理ABCD15.企業(yè)應(yīng)該及時(shí)、如實(shí)公布財(cái)務(wù)會(huì)計(jì)信息，提高投資收益率，提高市場(chǎng)占有率，使股票升值。主動(dòng)做到（）。A信息準(zhǔn)確B信息恰當(dāng)C信息客觀D信息對(duì)稱ABCD二、多項(xiàng)選擇題（本類題共10小題，每小題4分，共40分。每小題備選答案中，有兩個(gè)或兩個(gè)以上符合題意的正確答案，請(qǐng)選擇正確選項(xiàng)。）1.以下選項(xiàng)正確的有（）。A明確會(huì)計(jì)的監(jiān)督職能B會(huì)計(jì)人員應(yīng)以身作則，模范遵守財(cái)經(jīng)法規(guī)C對(duì)經(jīng)濟(jì)活動(dòng)實(shí)施嚴(yán)格的事前監(jiān)督、事中監(jiān)督和事后的監(jiān)督D把握會(huì)計(jì)

15、監(jiān)督工作重點(diǎn)，增強(qiáng)監(jiān)督工作的有效性ABCDE2.下列各項(xiàng)中，尊重會(huì)計(jì)人員，配合會(huì)計(jì)工作包括（）。A重視會(huì)計(jì)職業(yè)，提高會(huì)計(jì)地位B明確會(huì)計(jì)人員身份的多重性C理解會(huì)計(jì)人員的職責(zé)D切實(shí)提高會(huì)計(jì)人員的政治地位和經(jīng)濟(jì)待遇ABCDE3.道德契約的規(guī)范性要求包括（ ）。A買賣是建立在交易各方相互意見一致的合意基礎(chǔ)上的B加大道德宣傳C改善實(shí)現(xiàn)道德契約的環(huán)境D契約包含買賣是交易各方在地位平等的基礎(chǔ)上，按各自的意志自由選擇結(jié)果ABCDE4.購(gòu)銷客戶的主要權(quán)利包括（）。A安全權(quán)B知情權(quán)C選擇權(quán)D表達(dá)意見權(quán)ABCDE5.企業(yè)管理中，“公平”的四層含義包括（）。A地位的平等B權(quán)力的平等C機(jī)會(huì)的平等D分配的平等ABCDE6

16、.下列選項(xiàng)中，注冊(cè)會(huì)計(jì)師審計(jì)人員必須采取有效對(duì)策盡可能避免法律訴訟的有（）。A嚴(yán)格遵循職業(yè)道德和專業(yè)標(biāo)準(zhǔn)的要求B建設(shè)和完善會(huì)計(jì)師事務(wù)所質(zhì)量控制制度C必須與委托人簽訂業(yè)務(wù)約定書D審慎選擇被審計(jì)單位ABCDE7.員工的權(quán)利責(zé)任包括（）。A工作的權(quán)利B公平報(bào)酬的權(quán)利C是非感的自由和言論自由D自由集會(huì)和罷工的權(quán)利ABCDE8.企業(yè)公民對(duì)外經(jīng)營(yíng)道德規(guī)范包括以下方面要求的有（）。A好的公司治理和道德價(jià)值B對(duì)人的責(zé)任C對(duì)環(huán)境的責(zé)任D對(duì)社會(huì)發(fā)展的廣義貢獻(xiàn)ABCDE9.為了完善我國(guó)公司治理結(jié)構(gòu)與機(jī)制，我們必須重視與健全企業(yè)的道德治理機(jī)制，原因在于（）。A企業(yè)的道德治理機(jī)制內(nèi)生于公司治理結(jié)構(gòu)與機(jī)制之中B企業(yè)道德治

17、理機(jī)制的運(yùn)行將促進(jìn)公司治理機(jī)制的運(yùn)行C道德治理機(jī)制將促進(jìn)公司治理機(jī)制的穩(wěn)定性D企業(yè)道德是企業(yè)自身創(chuàng)新精神與競(jìng)爭(zhēng)優(yōu)勢(shì)的永恒動(dòng)力ABCDE10.下列選項(xiàng)正確的有（）。A公私分明是會(huì)計(jì)從業(yè)人員職業(yè)道德的基本品質(zhì)B嚴(yán)明自律是會(huì)計(jì)從業(yè)人員職業(yè)道德的更高層次C發(fā)揮勤儉理財(cái)?shù)膬?yōu)良作風(fēng)，管好財(cái)，聚好財(cái)和用好財(cái)D發(fā)揮厲行節(jié)約的優(yōu)良傳統(tǒng)，堅(jiān)決反對(duì)鋪張浪費(fèi)ABCDE三、判斷題（本類題共15小題，每小題2分，共30分。請(qǐng)判斷每小題的表述是否正確，認(rèn)為表述正確的請(qǐng)選擇“對(duì)”，認(rèn)為表述錯(cuò)誤的，請(qǐng)選擇“錯(cuò)”。）1.從對(duì)象上看，企業(yè)社會(huì)責(zé)任的對(duì)象與企業(yè)倫理涉及的領(lǐng)域不一致。（）對(duì)錯(cuò)2.在實(shí)踐中，大量存在利用行政法律手段阻礙生

18、產(chǎn)要素在不同產(chǎn)業(yè)之間的自由流動(dòng)、自由競(jìng)爭(zhēng)以所維護(hù)既得利益的行為。利益受到威脅的企業(yè)，就會(huì)采取“尋租”行動(dòng)。（）對(duì)錯(cuò)3.企業(yè)倫理研究的內(nèi)容包含了會(huì)計(jì)道德的研究?jī)?nèi)容。（）對(duì)錯(cuò)4.建設(shè)社會(huì)主義法治國(guó)家必須堅(jiān)持依法治國(guó)和以德治國(guó)相結(jié)合原則。（）對(duì)錯(cuò)5.注冊(cè)會(huì)計(jì)師應(yīng)關(guān)注公眾利益，服務(wù)社會(huì)，在執(zhí)業(yè)過(guò)程中不斷追求卓越。（）對(duì)錯(cuò)6.企業(yè)的唯一目標(biāo)是利潤(rùn)最大化。（）對(duì)錯(cuò)7.遵紀(jì)守法是會(huì)計(jì)職業(yè)道德規(guī)范中的重中之重。（）對(duì)錯(cuò)8.審計(jì)責(zé)任是指注冊(cè)會(huì)計(jì)師應(yīng)按照獨(dú)立審計(jì)準(zhǔn)則的要求出具審計(jì)報(bào)告，保證經(jīng)濟(jì)活動(dòng)的真實(shí)性、合法性。（）對(duì)錯(cuò)9.21世紀(jì)以來(lái)，財(cái)務(wù)舞弊已成為世界范圍內(nèi)的重大問(wèn)題，給世界經(jīng)濟(jì)和資本市場(chǎng)發(fā)展帶來(lái)了重大的負(fù)

19、面影響。（）對(duì)錯(cuò)10.擔(dān)任企業(yè)經(jīng)理，必須堅(jiān)定不移地貫徹股東與客戶第一，商品質(zhì)量與服務(wù)至上的經(jīng)營(yíng)理念。（）對(duì)錯(cuò)11.注冊(cè)會(huì)計(jì)師如果注意到已有問(wèn)題的信息發(fā)生牽連，應(yīng)當(dāng)采取措施消除牽連。（）對(duì)錯(cuò)12.對(duì)于一般社會(huì)公民（尤其是與會(huì)計(jì)工作發(fā)生聯(lián)系的人們）來(lái)說(shuō)，強(qiáng)調(diào)會(huì)計(jì)的社會(huì)道德規(guī)范的核心問(wèn)題，是宣傳和建立正確的會(huì)計(jì)觀念，端正和形成科學(xué)的會(huì)計(jì)認(rèn)識(shí)，自覺(jué)踐行合理合法的會(huì)計(jì)行為。（）對(duì)錯(cuò)13.道德是一定社會(huì)為了調(diào)整人們之間相互關(guān)系、以及個(gè)人與社會(huì)之間所倡導(dǎo)的行為準(zhǔn)則和規(guī)范的總和。（）對(duì)錯(cuò)14.如果存在導(dǎo)致職業(yè)判斷出現(xiàn)偏差，或?qū)β殬I(yè)判斷產(chǎn)生不當(dāng)影響的情形，注冊(cè)會(huì)計(jì)師可以提供相關(guān)專業(yè)服務(wù)。（）對(duì)錯(cuò)15.企業(yè)倫理道

20、德原則是企業(yè)倫理道德規(guī)范系統(tǒng)的核心部分，處于支配地位，發(fā)揮引導(dǎo)作用。（）對(duì)錯(cuò)按照“一崗雙責(zé)”的要求，成立了系統(tǒng)黨風(fēng)廉政建設(shè)工作領(lǐng)導(dǎo)小組，班子成員既要抓條線業(yè)務(wù)工作，還要對(duì)分管的科室人員負(fù)廉政領(lǐng)導(dǎo)責(zé)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