2, conscientiousness: the accounting professional ethics code of accounting work and accounting staff of the binding effect, mainly relying on social opinion and the power of morality to maintain.
3, comprehensive: both on the business quality of accounting personnel, but also on their ideological and moral requirements.
Expanded Information:
The main content of the accounting code of ethics:
A, love of duty
1, love of Accounting work, respect for the accounting profession
2, serious, meticulous
3, loyal and conscientious
2, honesty and trustworthiness
1, to be honest, tell the truth, do the honest thing, do not engage in false
2, truthfulness, truthfulness
3, to maintain confidentiality, not to be seduced by the benefits
4, practice prudence, credibility
3, integrity and self-discipline
1, establish a correct outlook on life and values
2, public and private, not greedy, not take
4, objectivity and impartiality
1, according to the law
2, factualism, impartiality
3, to maintain independence
5, adhere to the guidelines
2, factual, impartial
3, to maintain independence
V. Adhere to the guidelines
1. Familiarize yourself with the guidelines?
2. Follow the guidelines 3. Adhere to the guidelines
VI. Improve skills
1. Have the awareness and desire to continuously improve professional accounting skills
2. Have the spirit of hard work and scientific learning methods
VII. Participate in the management
1. Make efforts to study and familiarize yourself with the financial regulations and related systems to improve your business skills, laying a foundation for participation in management
2. Familiarize with the operating activities and business processes of service recipients, so as to make decisions on participation in management more targeted and effective
VIII. Strengthening services
1. Strengthening the awareness of services
2. Improving the quality of services
IX. The main constituent elements
1. The ideal of the accounting profession. Accountant's goal of career choice, or to maintain a livelihood, or the development of personality, or social obligations, or both, it is the soul of accounting ethics.
2, accounting work attitude. The professional characteristics of accounting work requires accountants to engage in accounting activities, both conscientious and responsible, excellence, but also proactive, creative, which is the basis for accountants to fulfill their duties and obligations.
3, accounting professional responsibility, that is, the accountant as a position or engaged in a job should be assumed (or be given) the corresponding obligations. Duties and powers are interrelated, accounting duties is the core of accounting ethics, but also the main criteria for evaluating accounting behavior.
4, accounting skills, including the necessary knowledge to complete the accounting work and the ability to work and experience required, it is the technical conditions for accountants to successfully complete the accounting work.