Professional Ethics Requirements For The Chief Financial Officer

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Although there is no uniform professional ethics for the chief financial officer in the society, the general enterprise's requirements for the professional ethics of the chief financial officer are as follows:

1, for enterprises,

Many management activities of enterprises are carried out around enterprise finance. The quality of enterprise financial management determines the level of enterprise management to a large extent, and determines the survival and development of enterprises.

As the most responsible person in financial affairs, chief financial officer has an inescapable responsibility for the improvement and efficient operation of an enterprise's financial system.

他不僅應能應能領導企業財務管理團隊對企業進行財務核算和控制，計劃、預測企業價值，而且要能為企業尋找新的價值增長點，對企業生存與發展承擔應有的責任，他所分管的企業財務，既是企業內部管理的一個重要環節，所產生的各種向外報表，又是社會公眾了解和評價企業的窗口，既負有對內維持企業利益的最大化，對外提高公眾對企業財務情況的可信度，維持企業社會形象的責任，因此要求，財務總監在考慮企業自身利益的同時，必須確保企業遵守行業準則和規范，保證企業不得侵犯社會公從利益，這就要求財務總監有較高的個人素養，對企業和社會有高度的責任感和使命感，不得為了企業小團體的利益侵犯社會公眾利益，也不為取悅社會公眾而損害企業利益，要嚴守企業的商業機密，不得利用所控企業機密為自己和他人謀取不正當利益。

2.

In this dilemma, the chief financial officer should adhere to an independent, objective and fair work attitude. He should be impartial and independent in his financial management activities, maintain his independent spirit and will, and take the objective of investigation, judgement and opinion expression on the basis of the objective facts. He will not be subject to the subjective wishes of the individual, the left and right of his personal likes and dislikes and the opinions of his superiors. He should treat the statements and all kinds of interest related parties impartiality, impartiality and integrity, and observe the principles. He should promptly point out and correct the problems that discover the violation of the state system and norms, and harm the interests of the enterprises, the society, the public and the relevant interests. The chief financial officer is appointed by the board of directors to supervise the financial operation of the company, and directly participates in the daily financial management of the enterprise, which makes the chief financial officer in the enterprise.

3, we must have a strong sense of risk.

There are a lot of business risks and investment risks in the production and operation of enterprises. Most of these risks are reflected in the financial affairs of the enterprises. The chief financial officer has two important responsibilities: one is to improve the efficiency of the assets operation of enterprises, the other is to guard against the occurrence of enterprise risks.

In the process of controlling enterprise financial management, the chief financial officer is not only to improve the operation efficiency of the enterprise but also to control the financial operation and control of the operation process. The key is to control the enterprise financial risk and avoid the occurrence of enterprise risk. A strong sense of risk is one of the essential requirements of the chief financial officer of the enterprise.

4, we must have a strict style of work.

The reason why the chief financial officer is known as a high starting and demanding occupation is that his job is highly complex. Financial planning, forecasting and decision making need a large number of objective historical data and development rules. A negligence may bring irreparable losses to the enterprise. Every process of financial management should be based on sufficient and appropriate evidence. Without rigorous work style, it is difficult to obtain objective and real data, which may bring immeasurable economic losses to business decisions.