Seek the examination points of accounting regulations and professional ethics

Accounting regulations and professional ethics generally refer to the Financial Regulations and Accounting Professional Ethics, which refers to the professional code of conduct and norms that should be followed in the accounting professional activities, reflect the characteristics of the accounting profession, and adjust the various economic relations of the accounting profession. As an integral part of the superstructure, law and morality are both important means to maintain social order and regulate people's thoughts and behaviors, and they are interrelated and complementary to each other. The legal system of modern society is of great significance to the construction and maintenance of social, political, and economic order.

Data development. "Accounting regulations and professional ethics" also refers to the two concepts of accounting regulations and accounting professional ethics, respectively. Accounting regulations include accounting laws, accounting administrative regulations, national unified accounting systems, local accounting regulations and other laws and regulations; Accounting professional ethics include dedication, honesty and trustworthiness, fairness, service to the masses, dedication to society and other professional ethics.

There are three stages of the formation and development of the modern accounting profession.

1. With the responsibilities and obligations of the accounting profession as the core, it focuses on the "prevention" of individuals in society and the "restraint" of desires in theory.

2. With the conscience of the accounting profession as the core, the responsibility of accounting work is transformed into the self-discipline of the first sense of the first sense and the first code of conduct of the accountants.

3. Professional conscience is integrated under the command of professional goals, the discipline and self-discipline of professional ethics are highly unified, the externally oriented value goal sets the first code of the accounting profession, strengthens the first education of the accounting profession, and can enhance the trinity of accounting professional accomplishment, which is an important condition for forming a good accounting profession first fashion and improving the accounting profession, and effectively ensuring the smooth implementation of other accounting standards.

The accounting legal system contains the content of the accounting professional ethics code, and at the same time, the accounting professional ethics code also contains certain provisions of the accounting legal system.

The law guarantees a minimum of morality, and the requirements of morality are certainly higher than those of the law, which is the same regardless of the industry.

1) The relationship between accounting professional ethics and the accounting legal system.

Accounting professional ethics is the social and ideological basis for the normal operation of the accounting legal system, and the accounting legal system is the institutional guarantee to promote the formation and compliance of accounting professional ethics.

The two have the same goal, the same adjustment object, bear the same responsibilities, and complement each other in role;

Penetrate and overlap each other in content;

Transform and absorb each other in status;

Interact and promote each other in implementation.

2) The main differences between accounting professional ethics and accounting legal system.

The nature is different: the accounting law reflects the will of the state and has a strong other law; Accounting ethics has a strong self-discipline of wisdom and disadvantages.

The scope of action is different: the legal system of accounting focuses on regulating the external behavior of accountants and the legalization of results; Accounting professional ethics requires not only the adjustment of the external behavior of accounting personnel, but also the adjustment of the internal spiritual world of accounting personnel;

Different forms of expression: the expression of the accounting legal system is a specific, clear, and formally written written provision; Accounting ethics exist in people's consciousness and beliefs.

The implementation of the safeguard mechanism is different: the accounting legal system is guaranteed by the state's coercive power; Accounting professional ethics requires the conscious observance of accountants.