1、liminating some of the duplication of the U.S. regulatory system, but more importantly try to modernize the regulatory structure applicable to certain sectors in the financial services industry (banking, insurance, securities, and futures) within the current framework. Chapter I: Executive Summary 2
2、 Treasury also presents a conceptual model for an optimal regulatory framework. This structure, an objectives-based regulatory approach, with a distinct regulator focused on one of three objectivesmarket stability regulation, safety and soundness regulation associated with government guarantees, and
3、 business conduct regulationcan better react to the pace of market developments and encourage innovation and entrepreneurialism within a context of enhanced regulation. This model is intended to begin a discussion about rethinking the current regulatory structure and its goals. It is not intended to
4、 be viewed as altering regulatory authorities within the current regulatory framework. Treasury views the presentation of a tangible model for an optimal structure as essential to its mission to promote economic growth and stability and fully recognizes that this is a first step on a long path to re
5、forming financial services regulation. The current regulatory framework for financial institutions is based on a structure that developed many years ago. The regulatory basis for depository institutions evolved gradually in response to a series of financial crises and other important social, economi
6、c, and political events: Congress established the national bank charter in 1863 during the Civil War, the Federal Reserve System in 1913 in response to various episodes of financial instability, and the federal deposit insurance system and specialized insured depository charters (e.g., thrifts and c
7、redit unions) during the Great Depression. Changes were made to the regulatory system for insured depository institutions in the intervening years in response to other financial crises (e.g., the thrift crises of the 1980s) or as enhancements (e.g., the Gramm-Leach-Bliley Act of 1999 (“GLB Act”); bu
8、t, for the most part the underlying structure resembles what existed in the 1930s. Similarly, the bifurcation between securities and futures regulation, was largely established over seventy years ago when the two industries were clearly distinct. In addition to the federal role for financial institu
9、tion regulation, the tradition of federalism preserved a role for state authorities in certain markets. This is especially true in the insurance market, which states have regulated with limited federal involvement for over 135 years. However, state authority over depository institutions and securiti
10、es companies has diminished over the years. In some cases there is a cooperative arrangement between federal and state officials, while in other cases tensions remain as to the level of state authority. In contrast, futures are regulated solely at the federal level. Historically, the regulatory stru
11、cture for financial institutions has served the United States well. Financial markets in the United States have developed into world class centers of capital and have led financial innovation. Due to its sheer dominance in the global capital markets, the U.S. financial services industry for decades
12、has been able to manage the inefficiencies in its regulatory structure and still maintain its leadership position. Now, however, maturing foreign financial markets and their ability to provide alternate sources of capital and financial innovation in a more efficient and modern regulatory system are
13、pressuring the U.S. financial services industry and its regulatory structure. The United States can no longer rely on the strength of its historical position to retain its preeminence in the global markets. Treasury believes it must ensure that the U.S. regulatory structure does not inhibit the cont
14、inued growth and stability of the U.S. 3 financial services industry and the economy as a whole. Accordingly, Treasury has undertaken an analysis to improve this regulatory structure. Over the past forty years, a number of Administrations have presented important recommendations for financial servic
15、es regulatory reforms. 1Most previous studies have focused almost exclusively on the regulation of depository institutions as opposed to a broader scope of financial institutions. These studies served important functions, helping shape the legislative landscape in the wake of their release. For exam
16、ple, two reports, Blueprint for Reform: The Report of the Task Group on Regulation of Financial Services (1984) and Modernizing the Financial System: Recommendations for Safer, More Competitive Banks (1991), laid the foundation for many of the changes adopted in the GLB Act. In addition to these pri
17、or studies, similar efforts abroad inform this Treasury report. For example, more than a decade ago, the United Kingdom conducted an analysis of its financial services regulatory structure, and as a result made fundamental changes creating a tri-partite system composed of the central bank (i.e., Ban
18、k of England), the finance ministry (i.e., H.M. Treasury), and the national financial regulatory agency for all financial services (i.e., Financial Services Authority). Each institution has well-defined, complementary roles, and many have judged this structure as having enhanced the competitiveness
19、of the U.K. economy. Australia and the Netherlands adopted another regulatory approach, the “Twin Peaks” model, emphasizing regulation by objective: One financial regulatory agency is responsible for prudential regulation of relevant financial institutions, and a separate and distinct regulatory age
20、ncy is responsible for business conduct and consumer protection issues. These international efforts reinforce the importance of revisiting the U.S. regulatory structure. The Need for Review Market conditions today provide a pertinent backdrop for this reports release, reinforcing the direct relation
21、ship between strong consumer protection and market stability on the one hand and capital markets competitiveness on the other and highlighting the need for examining the U.S. regulatory structure. Prompting this Treasury report is the recognition that the capital markets and the financial services i
22、ndustry have evolved significantly over the past decade. These developments, while providing benefits to both domestic and global economic growth, have also exposed the financial markets to new challenges. Globalization of the capital markets is a significant development. Foreign economies are matur
23、ing into market-based economies, contributing to global economic growth and stability and providing a deep and liquid source of capital outside the United States. 1See Appendix B for background on prior Executive Branch studies. Chapter I: Exe然发生或孤立于港口或地理区域的事件，而是无处不在，并且 更多投研资料 或+ WX公众号mtachn 请阅读最后一页
24、的免责声明及风险提示请阅读最后一页的免责声明及风险提示 4 已经持续了好几个月。在我看来，这些因素已经包含在运营商收取的创纪录高价之中。”马 菲评价道，“作为 FMC 主席，我想知道运营商收取额外费用的理由，我强烈支持 FMC 执法局 的严密审查，并阻止征收任何可能不完全符合法律或法规的附加费用。” 至于海运价格到底何时才能真正下调，霍建国对第一财经记者表示：“还是要看疫情走 势。今年内价格应该是很难下来了，因为价格起来了，疫情也没有明显好转，这样的话恐怕 要到明年，如果疫情真的有所收敛的话，海运的价格会跟着有所回落。” “历史上没有疫情的时候，虽然也有淡季旺季，也有一些价格的波动，但是没有像
25、现在 似的两倍三倍这样上涨，所以现在是最高位，到了海运价格的天花板。历史上没有过这么高 的。”霍建国表示。 （文章来源：第一财经） 免责声明及风险提示免责声明及风险提示 网信证券有限责任公司不保证信息的客观性、完整性、准确性、合法性和及时性。本产 品的内容和意见仅供参考，不构成投资建议，投资者进行投资决策应以中国证监会、证券交 易所等有权机构所指定的市场信息权威披露媒体或渠道为准。网信证券有限责任公司及其雇 员对因本产品内容存在错误、延误、遗漏等瑕疵而产生的任何法律或经济后果，不承担除更 正以外任何形式的法律责任。网信证券有限责任公司或关联机构可能会持有产品中所提到的 证券头寸并进行交易，但本
26、产品全部参与人员与本产品所评价或推荐的投资品种无任何利害 关系。本产品版权归网信证券所有，未经书面许可任何机构和个人不得以任何形式翻版、复 制、刊登。 更多投研资料 或+ WX公众号mtachn 齐齐哈尔大学毕业设计（论文）1齐齐哈尔大学毕业论文修订稿论文题目 会计职业道德浅析学生姓名 专业班级 指导教师 齐齐哈尔大学毕业设计（论文）2会计职业道德浅析摘 要本文从会计职业道德的基本特征出发，探讨了会计职业道德建设的途径；加强政治学习，提高对会计职业道德建设重要性的认识；加强职业道德教育，增强财会人员使命感；建立监督机制，以法管财；建立会计岗位轮换制度，保证会计工作质量；建立健全选拨和激励机制，
27、提高财会人员业务素质。关键词：会计，职业道德齐齐哈尔大学毕业设计（论文）3Analysis on accounting occupation moralsAbstractThis paper from the accounting occupation morals of the basic characteristics, discusses the accounting occupation ethics; to strengthen political study, to raise awareness of the importance of accounting occupation
28、 morals construction; strengthening occupation moral education, enhance the sense of accounting personnel; setting up the supervision mechanism, mount tube wealth; establish accounting job rotation system, ensure the quality of accounting work; establish perfect the selection and incentive mechanism
29、, improve the quality of accounting personnel in business.Key words: accounting, occupation moral.齐齐哈尔大学毕业设计（论文）4目 录论文题目 会计职业道德浅析 .1摘 要 .2Abstract.3会计职业道德浅析 .4一、绪 论 .5（一）选题的目的及意义 .51选题目的 .52选题意义 .5（一）国内外研究现状 .5（二）国外研究现状 .6二、会计职业道德概述 .71、会计职业道德的概念 .72、会计职业道德的基本内容 .83、会计职业道德的作用 .104、会计职业道德的基本特征 .11三、 会计职业道德现状分析 .121、会计人员职业道德失范现状 .
