Those Things About Accounting Professional Ethics Education

(1)

Form of professional ethics education

(1) receive education.

Through schools or training units, accountants carry out positive indoctrination with professional responsibilities and professional obligations as core contents, so as to regulate their professional behaviors and safeguard the interests of the state and the public.

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(2) self education.

Accountants' self-learning and self moral behavior.

(two) contents of accounting professional ethics education

(1) accounting professional ethics education.

By studying accounting professional ethics knowledge and setting up accounting

To understand the impact of accounting professional ethics on the social and economic order, the quality of accounting information, and the punishment and punishment that will be violated in accounting professional ethics.

(2) accounting professional ethics education.

The professional ethics of accounting is the core content of accounting professional ethics education, and it runs through the accounting professional ethics education.

(3) warning education of accounting professional ethics.

By discussing and analyzing the typical cases of violation of accounting professional ethics and illegal accounting behavior, we can get warnings to raise the awareness of law, accounting professional ethics and the ability to distinguish right from wrong.

(4) other education related to accounting professional ethics.

(three) ways of accounting professional ethics education

(1) accounting professional ethics education through accounting education.

While studying accounting theory and skills, we should learn the contents of accounting professional ethics, understand the moral hazard faced by accounting profession, set up the emotion and concept of accounting professional ethics, and improve the ability to use moral standards to judge right and wrong.

(2) accounting professional ethics education through accounting continuing education.

While constantly updating, supplemental and expanding accounting professional theory and professional competence, we have formed good accounting professional ethics through accounting professional ethics and belief education, accounting professional compulsory education and accounting professional honor education.

(3) accounting professional ethics education through self-education and cultivation of accountants.

Through self education, self training and self-cultivation, the accounting professional ethics is pformed into the internal quality of accountants, regulating and restricting their accounting behavior.

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(1) the financial department supervises and inspected the professional ethics of accountants.

The main ways of inspection are:

First, combine accounting law enforcement inspection with accounting professional ethics examination;

(2) combining the registration and management of accounting qualification certificates with the examination of accounting professional ethics;

Third, combine accounting professional qualification assessment, employment and accounting professional ethics examination.

(2) the accounting profession organization carries on the self-discipline management and the restraint to the accountant occupation morals.

(3) establishing incentive mechanism based on Accounting Law and other laws and regulations, and assessing and rewards and punishments for accountants to observe their professional ethics.

(4) if accountants violate professional ethics and circumstances are serious, they shall be revoked by the financial department.