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ethics we must
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We can find a different situation of our geography sciences and the situation abroad. There are several sciences schools in West geographies ,e.g. radicals geography, Marxism geography. The symbol of the school is its subject of study-to criticize the political and economic contradictions of West capitalism system. It is obvious that these are radicals ethics issues. Chinese people, including our Chinese geographers, always pay much attentions to morals and the ethics because of our cultural tradition of Confusion...

We can find a different situation of our geography sciences and the situation abroad. There are several sciences schools in West geographies ,e.g. radicals geography, Marxism geography. The symbol of the school is its subject of study-to criticize the political and economic contradictions of West capitalism system. It is obvious that these are radicals ethics issues. Chinese people, including our Chinese geographers, always pay much attentions to morals and the ethics because of our cultural tradition of Confusion School in a very much long historical time. We, as Chinese geographers, have to seriously answer on the questions of ethics. The paper points out that there are three kinds of ethics questions which geographers often meet. The first one is personal behavior ,means the geographer as a private scientist, whether or not his behavior is in pace of ethic and moral. The second is the ethic think about the subject which geography studies on(e.g. the view point of "deep ecology", the interaction of the human society and the nature, the moral code of the natural environment, and so on). The third is geographers′(as a social group) ethics codes of scientific behavior. The most important view point is about the positive connection between our Chinese geographers scientific behavior and the demand, the decision behavior of the governments. The positivity is decided by cultural education and the social system which decide our scientific work being the service for the decisions of governments thereby. It is the ethics we must defer to. We practice these codes in study of international traffic corridors construction of Tumen River Area. The construction is a kind of typical behavior of government of China, either the other countries concerned. There are three periods of the construction term. The goal or we can call "the demand of the government of China and the international society" of the start period was a hot one. Then, about 5 years later, it became "cold". Since the 21st century it is hot again. The change is the reflection of the change of economic situation of China and the situation of internatianal cooperation. So,the code of geographic work and the scientific principle were different in pace of the subject of interests of government in different periods of construction. The key view point is, when the interest of government is the social or we call it "the public interest" -being the strategic interest of a enough long term and enough wide space, the change of geographic scientific behavior is correct, and in according with our ethics and moral codes. The last view point is, we can not stress alone the scientific impartial of geographers. To understand the government which we must work for ,to help and to guide the direction of their decision behavior is our duty and our ethics code. We believe that the geographic sciences have the capacity to make big improvements of decisions of government, along with the achievements, we can practice our ethics and morals codes.

讲求伦理道德是中国几千年儒家文化特有的要求 ,我们地理学工作者不能回避。在列举了地理学必须回答地理学伦理问题 ,认为 ,中国地理学工作者的研究行为与政府行为相结合有着中国文化熏陶和社会制度的必然性 ,研究成果与政府的需要相结合是地理学必须遵循的伦理规范。在图们江地区国际交通通道研究的不同时期 ,政府行为的利益目标和利益原则有不同的变化 ,地理学的研究方法和科学原则也随之发生变化。进而认为 ,只要政府行为的利益目标符合战略尺度上的公众利益 ,地理学研究行为的变化就是符合科学伦理的。不能孤立地强调地理学家的科学公正 ,理解我们所服务的政府 ,帮助、引导政府开展其符合社会公众利益的行为是更积极的科学态度

Accounting professional ethics is the code of conduct in its field as well as the accountants’ responsibility and duty to the society. On the one hand,strengthening professional ethics is of great practical significance and is the important measures of training high quality people. On the other hand, strengthening professional ethics is beneficial to the social mode of opposing corruption. In order to strengthen professional ethics we must improve the social system and accountants’ code of conduct.

会计职业道德既是会计人员在本行业职业活动中行为的规范,也是会计行业对社会应负的责任和义务。加强职业道德建设,能够有效提高会计从业人员的道德水平,是培养高素质人才的重要措施,有利于反腐倡廉,进而有助于形成全社会的清正廉洁之风。会计职业道德建设,要从机制上、制度上以及会计人员的思想观念、职业道德和行为规范方面予以加强。

 
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