The Relationship Should Be Dealt With In Accounting Professional Ethics Education

Handle the relationship between "Virtue" and "talent".

A person's moral quality is not inherent. It must be generated by combining self-cultivation and supervision and education at the well level.

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 integrity has been seriously affected.

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 an important part of the socialist ideological and moral system, is the same as any other work. It is only combined with the current accounting practice, linking theory with practice, learning from facts, applying it for practical purposes, based on accounting professional ethics education, vigorously carrying out accounting integrity education, strengthening accounting theory innovation and accounting practice innovation, and constantly exploring new contents, new methods, new forms, new ways, and creating new experiences. Only in this way can we closely grasp the psychology of accountants and adapt to the needs of changing situations, so as to realize the important thought 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 in practice and achieve actual results.