以下是高顿网校为大家整理的：p2公司报告。
 
　　Professional and ethical duty of the accountant
 
　　1 Ethical theory:
　　A key debate in ethical theory is whether ethics can be determined by objective, universal principles. How important the consequences of actions should be in determining an ethical position is also a significant issue.
 
　　Ethical relativism and non-cognitivism:
　　.Relativism is the view that a wide variety of acceptable ethical beliefs and practices exist. The ethics that are most appropriate in a given situation will depend on the conditions at that time.
 
　　Ethical absolutism and cognitivism:
　　Absolutism is the view that there is an unchanging set of ethical principles that will apply to all situations, at all times and in all societies.
 
　　Deontological ethics:
　　Deontology is concerned with the application of absolute, universal ethical principles in order to arrive at rules of conduct, the word deontology being derived from the Greek for duty.
 
　　Teleological or consequentialist ethics: 
　　There are two versions of consequentialist ethics:
　　Utilitarianism – what is best for the greatest number
 
　　Egoism – what is best for me
　　The teleological approach to ethics is to make moral judgments about courses of action by reference to their outcomes or consequences.
　　Utilitarianism is the best-known formulation of this approach and can be summed up in the greatest good principle – greatest happiness of the greatest number.
 
　　Teleological or consequentialist ethics: egoism
　　Egoism states that an act is ethically justified if decision-makers freely decide to pursue their own short-term desires or their long-term interests. The subject to all ethical decisions is the self.
 
　　高顿网校小编寄语：淡薄功利，轻装前进；不计付出，坚韧不拔；不达目的，誓不罢休。

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