经营、会计、管理与伦理有着内在联系，随着法制的健全、竞争的加剧、公众伦理意识的日益增强，以及企业影响力的不断增大，这种内在联系变得越来越密切，企业伦理与会计职业道德不再是个可有可无的问题，而已经成为会计从业人员无法回避、必须认真对待的问题。本课程旨在揭示经营、会计、管理与伦理的内在联系，以及这种联系对实践的深刻影响。通过本课程的学习，力求使学员能增强企业伦理及会计伦理意识，较好地掌握企业伦理学基本概念、理论与方法以及会计职业道德，并能用于分析现实问题，具体要求包括：具体要求包括：1.掌握企业伦理学的基本概念、理论与方法2.能够识别和分析伦理上是非不明的问题3.能够识别、分析和解决与合乎道德的行为相关的问题4.能够识别、分析和解决与不道德行为相关的问题

This is a required course for all MPAcc students in the college. Topics include essentials of business ethics, ethical issues in business, especially in accounting, professional ethics for accountants, and ethics management.The content of the course consists of three parts. The first part, fundamentals of business ethics, is made up of three sections: introduction to business ethics, including concepts of ethics and morality, law and ethics, the task of business ethics, and the reason to study business ethics; corporate social responsibility, including definition and contents of corporate social responsibility and reasons for corporate moral responsibility; moral reasoning, including utilitarianism, right, justice, care, virtue, ethical principles and norms for business, and ethical decision making models. The second part is ethical issues in business, especially those in accounting and professional ethics for accountants. The third part, ethics management, includes approaches to the integration of ethical business and financial performance, causes of unethical behavior, and ethics management.