What Kinds Of Professional Ethics Should Accountants Pay Attention To?

Handle the relationship between "Virtue" and "talent". A person's moral quality is not inherent. Self cultivation Combined with the supervision and education in the well division. In carrying out continuing education work, we should start with quality education and pay attention to the combination of professional ethics education and accounting skills training. "Virtue" is the basis for accountants to do well in accounting work. "Talent" is an important condition for accountants to do well in accounting work. The two are indispensable. To this end, we should combine education and moral education closely, infiltrate every link of accounting education, and cultivate accountants who have both ability and integrity.

Handle the relationship between "positive" and "reverse". In carrying out the professional ethics education of accountants, we must insist on analyzing both the negative models and the positive publicity models. Using negative models to carry out visual, image and concrete warning education can help accountants learn from their duties, clean themselves, prevent themselves from getting worse, do self importance, self-discipline, self warning and self-discipline, use positive models to carry out demonstrative education, vigorously publicize recognition of love and dedication, honesty and trustworthiness, adhere to principles, and law-abiding accountants can carry forward righteousness and encourage morale, enhance the confidence and determination of accountants to stick to accounting professional ethics, and create an environment of integrity and honor and shame in the whole society.

Handle the relationship between "split" and "analysis". In recent years, accounting fraud scandals continue, accounting. Sincerity Suffer serious impact. Newspapers and magazines around the world reveal many cases of accounting fraud and accounting duty crimes, aiming at analyzing these typical cases.

The case explores the path of life of the counterfeit and criminals who are degenerated. Education alerts the on-the-job accountants to resist temptation and stick to the professional ethics of accountants. However, in some cases, there are many problems. That is to say: to set facts, to talk more about it, to find out the reasons from the world outlook, the outlook on life and the values of the offenders themselves; to disclose more ways of dealing with crimes, and to propagate the accounting laws, regulations, systems and analyses with the cases, and to find and make up for the deficiencies of the management system.

Handle the relationship between "love" and "law". To carry out the accounting professional ethics education, we must combine with the accounting environment and implement correct guidance. Through typical case education, accountants are reformed, so that those who have mistaken ideas and vague understandings fully realize that the importance and necessity of "honesty and integrity", "stick to the rules" and "do not do false accounts", and the principle of "holding hands and extending hands must be caught" correctly handle the relationship between "love" and "law", enhance the awareness of law, abandon fluke psychology, and strictly abide by the professional ethics of accountants. In dealing with accounting affairs, we should be objective, fair, honest, self disciplined and impartial.

Handle the relationship between "new" and "real". Accountants' professional ethics education as socialism Ideological and moral system As important as any other work, it must be integrated with the current accounting practice, integrate theory with practice, learn from practice, apply it to practice, apply accounting for professional ethics, vigorously carry out accounting integrity education, strengthen accounting theory innovation and accounting practice innovation, constantly explore new contents, new methods, new forms, new ways and create new experience. Only in this way can we closely grasp the psychology of accountants and adapt to the changing needs of the situation, so as to realize the important thinking of general secretary Jiang Zemin's equal emphasis on rule of law and rule by virtue, so that accounting professional ethics education can be implemented and achieve actual results.