As an accountant, how do you comply with Accounting Ethics? 5

1. Strengthen political learningIt is necessary to continuously raise the level of political ideology and adhere to the four cardinal principles.

2. Adhere to principles and abide by laws and regulations. On the one hand, like other personnel in the unit, he protects the legitimate economic interests of the unit in accordance with the provisions of the law, and on the other hand, he directly undertakes the duty of strictly enforcing financial and economic discipline entrusted by the state, and requires the accounting personnel to adhere to principles and abide by discipline and law.

3. Be loyal to duty and be honest。Accountants should link their work with the construction of the four modernizations, be loyal to their duties, fulfill their duties, show no favoritism, and be honest and honest.

4. Seek truth from facts. Under any conditions, accountants should truthfully reflect the content of accounting and accounting, be honest people, do honest things, tell the truth, never deceive, and ensure the authenticity of accounting figures and information.

The main constituent elements.

1) Accounting career ideals, the career goals of accountants, or to make a living, or to develop personality, or to assume social obligations, or both. It is the soul of the accounting work ethic.

2) Accounting attitude. The professional characteristics of accounting work require accountants to be conscientious and responsible, strive for excellence, be proactive and creative when engaging in accounting activities. This is the basis for accountants to perform their duties and obligations.

3) Accounting professional responsibility, that is, the corresponding obligations that accountants should assume (or be given) after holding a certain position or engaging in a certain job. Responsibilities and competencies are interrelated. Accounting responsibilities are the core of the accounting professional ethics and the main criterion for evaluating accounting behavior.

4) Accounting professional skills, including the necessary knowledge to complete accounting work, as well as the required work ability and experience. It is the technical condition for accountants to successfully complete their accounting work.

5) Discipline in accounting work. Confidentiality, integrity (integrity, honesty, integrity) and detachment are not only the guarantee of maintaining and implementing accounting professional ethics, but also a standard for evaluating accounting behavior.

6) Accounting work style. It is the habitual force formed by accountants in long-term work practice, and it is the embodiment of professional ethics in accounting work. Rigorous and careful in work, meticulous, diligent and thrifty financial management, acting in strict accordance with accounting standards, consciously resisting the invasion of non-primary factors, etc., are all good accounting work styles.

The above content refers to: Encyclopedia - Accounting Professional Ethics.

Accounting professional ethics is the basic and highest requirement for a person engaged in the accounting profession. This is just as much as requiring state officials to be diligent and honest, just as citizens are required to abide by the Constitution. But in practice, it is impossible, if an accountant is to abide by the "Accounting Professional Ethics" today, then he will be laid off tomorrow ......

Dedication and love: that is, accountants should love their work, work hard to study the business, and adapt their knowledge and skills to the requirements of the work they are engaged in.

2.Familiar with laws and regulations: that is, accountants should be familiar with financial laws, regulations, rules and the national unified accounting system, and carry out extensive publicity in combination with accounting work.

3.Acting in accordance with the law: that is, accountants should work in accordance with the procedures and requirements stipulated in accounting laws, regulations and the unified accounting system to ensure that the accounting information provided is legal, true, accurate and complete.

4.Objectivity and fairness: that is, accountants should seek truth from facts, be objective and fair in handling accounting affairs.

5.Do a good job in service: that is, accounting personnel should be familiar with the production, operation and business management of the unit, and use the accounting information and accounting methods they have mastered to improve the internal management of the unit and improve the economic efficiency.

6.Keep secrets: that is, accountants should keep the business secrets of their own units, and cannot provide or leak the accounting information of the unit to the outside world without permission, except as stipulated by law and the consent of the leaders of the unit.

1. Accounting is a trust mechanism that reduces rather than eliminates the risk of public decision-making. The biggest characteristic of the real world is the uncertainty and risk of the environment, and for the public's economic decision-making, the immediate concern is the reliability of the decision-making information. Subject to the influence of capacity, geography and other factors, the public's physical sensitivity to the screening of enterprise information mainly relies on the assurance role of certified public accountants.

Here, as part of the social division of labor, the CPA assumes the role of intermediary assurance as a third party.

2. The idealized audit demand of the public and the limited supply of audit under the actual institutional arrangement lead to the generation of "poor audit expectations", and then put the certified public accountants in an ethical dilemma. The CPA profession has been triggered by the distrust of the trustee, but the emergence of the audit as a trust mechanism to reduce the risk of public decision-making will itself trigger a new risk, that is, the risk of trust in the CPA.

Strengthen the ideological quality of accounting personnel and improve economic efficiency.

Accounting professional ethics requires accountants to correctly handle the norms and norms of the relationship between people and between individuals and society in their work.

It embodies the requirements of the interests of the socialist economy for accounting work, and is formed by accountants in the course of long-term practice. Strengthening the construction of professional ethics in accounting and improving the moral quality of accounting personnel is of great significance to the correct implementation of the relevant policies and laws of the state, the strengthening of enterprise management, and the improvement of economic efficiency.

1. Dedication and love. Accountants should love their work, work hard to study the business, and adapt their knowledge and skills to the requirements of the work they are engaged in;

2. Accountants should be familiar with financial laws and regulations; the national unified accounting system and the relevant regulations of the unit;

3. Accountants shall be promoted in accordance with the procedures and requirements stipulated in the accounting system to ensure that the accounting information provided is legal, true, accurate, timely and complete.

4. Objectivity and fairness. Accountants should seek truth from facts, be objective and fair in handling accounting affairs;

5. Do a good job in service. Accountants should do their best to improve the internal management of the unit and improve economic efficiency;

6. Defend against suspicion and keep secrets. Accountants shall keep the business secrets of their own units, and shall not provide or leak the accounting information of their units to the outside world without permission, except as required by law and with the consent of the leaders of the units. Moral character is related to personal moral cultivation, therefore, any quality requirements related to personal cultivation must be possessed by accountants.