How to understand the call of the times and strengthen the construction of accounting professional e

With the socialist market economy system.

The establishment of accounting information distortion is becoming more and more serious, and accounting professional ethics.

Target. Serious anomie has brought great harm to society and investors, so the construction of professional ethics in accounting is particularly important today. This paper attempts to understand the harmfulness of accounting professional ethics anomie, analyze the causes of the serious decline of accounting professional ethics, and put forward practical strategies on how to build accounting professional ethics.

As a component of accounting culture and accounting standards, accounting ethics has always been one of the important research topics of accounting theory. Especially in recent years, Zheng Baiwen and Yin Guangxia in my country.

America's Enron.

Accounting fraud cases such as WorldCom continue to be exposed to the world, and the accounting profession is becoming more and more enthusiastic about accounting ethics such as accounting information distortion, accounting ethics anomie, and accounting ethics reshaping. At a time when China's socialist market economic system is gradually improving, rapidly strengthening the professional ethics of financial and accounting personnel in all walks of life and arousing the society's great attention in this field is the key move, the root cause of the problem, and the effective measure for rectifying the market economic order, standardizing financial behavior in all aspects, purifying the social atmosphere, and curbing the breeding of corruption.

Hello, the significance of strengthening the construction of accounting professional ethics is as follows:1Strengthening the construction of professional ethics is the need to solve accounting fraud and accounting information distortion.

Accounting fraud has its own factors, social factors, political and economic reasons, although the solution to accounting fraud cannot be solved by the power of accountants alone. However, Brother Hezhi is that accounting fraud mainly occurs in accounting work, mainly accounting behavior, and in solving accounting fraud, accounting personnel must be the main force. Therefore, under the current situation of serious accounting fraud and information distortion, it is of great significance to strengthen the construction of accounting professional ethics.

2.Strengthening the construction of accounting professional ethics is an important measure to comprehensively improve the quality of accounting personnel3Strengthening the construction of professional ethics in accounting is the need to establish a good social image of the accounting profession.

Conscientiously study politics and business, enhance ideological awareness, adhere to principles, be loyal to their duties, act impartially, do not have personal feelings, strictly abide by financial discipline, and be a loyal financial worker!

General social morality.

It is embodied in accounting work, guiding and restricting accounting behavior, and adjusting the social norms of the relationship between accounting personnel and society, accounting personnel and different interest groups, and accounting personnel.

It permeates all areas and processes of accounting work, embodies the unity of social requirements and personality development, and focuses on interpersonal relationships.

Adjustment, with reasonableness, good and evil as the evaluation criteria, and social evaluation (honor) and personal evaluation (conscience) as the main means of constraint, is a non-mandatory norm that works by transforming external requirements into internal, that is, spiritual motivation.

1. Moral education in the accounting profession, including dedication, objectivity and fairness, seeking truth from facts, etc.

2. Accounting professional discipline education, including familiarity with laws and regulations, handling matters in accordance with the law, and keeping secrets.

3. Accounting professional ability education, including good service, pioneering and innovative, excellence, etc. Form a multi-level and complete accounting professional ethics education structure with accounting student education, pre-job education and follow-up education.

1. Honesty and trustworthiness: Whether it is cost control or profit accounting, it is completed by the accountant, so the work of the accountant must be honest and trustworthy, so as to ensure the normal development of the company. Second, loyal enterprises:

The quality of the enterprise is often directly related to the attitude of employees towards the enterprise, if they can treat the enterprise as their own career, then they will have a very good sense of belonging at work.

If you implement a direct order for the phone, you should also be lucky, and treat everyone very, very well, this is my work ethic.

Finance and accounting personnel play a very important role in the construction of accounting professional ethics. They need to adhere to professional norms and codes of conduct, ensure the accuracy and reliability of financial records, and protect the interests of the company and its shareholders. The role of his rejuvenators can be illustrated in the following ways:

Honesty and transparency: Accountants need to be honest and transparent, properly reflect the company's financial situation, and avoid misconduct.

Taking responsibility: Accountants need to be aware of the impact of their actions on the company and take responsibility for the work they do.

Continuous education: Accountants need to continue to learn and keep their skills up-to-date to ensure the accuracy and completeness of the company's financial records.

In short, accountants should promote the construction of accounting professional ethics by abiding by professional norms, continuously improving their own quality and assuming social responsibility.

Answer]: The construction of ethics in the accounting profession is a complex system project, and the key to doing a good job in the moral construction of the accounting profession is to strengthen and improve the organization and leadership of the construction of professional ethics of the accountants, and to be able to effectively implement and implement it.

Answer]: The construction of accounting professional ethics is a complex project in one fell swoop, and the key to doing a good job in the construction of professional ethics lies in strengthening and improving the organization and leadership of the construction of accounting professional ethics, and it is effectively implemented and implemented.