2. Consciousness: The restraint of accounting professional ethics on accounting work and accounting personnel is mainly maintained by the power of public opinion and morality.
3. Comprehensiveness: There are requirements for both the professional quality of accountants and their ideological and moral aspects.
Extended data:
The main contents of accounting professional ethics:
First, love their jobs and respect their work
1, love accounting and respect accounting profession.
2, serious, meticulous
3. Be loyal to your duties and do your duty.
Second, honesty and trustworthiness
1, be honest, tell the truth, do honest things, and don't make falsehoods.
2, seeking truth from facts, truthfully reflect
3, keep a secret, not tempted by interests.
4, cautious practice, reputation first.
Third, honesty and self-discipline
1, establish a correct outlook on life and values
2, clear public and private, not greedy or not.
Fourth, objective and fair
1, act according to law
2, seeking truth from facts, impartial
3. Maintain independence
Five, adhere to the guidelines
1, familiar with the criteria?
2. Follow the guidelines 3. Stick to the guidelines
Sixth, improve skills
1, have the consciousness and desire to constantly improve the professional skills of accounting.
2, to have the spirit of hard work and scientific learning methods.
Seven, participate in management
1, study hard, be familiar with financial regulations and related systems, improve business skills, and lay a foundation for participating in management.
2. Be familiar with the business activities and business processes of the clients, so as to make the decision of participating in management more targeted and effective.
Viii. Strengthening services
1, strengthen service awareness
2. Improve service quality
Nine, the main composition
1, accounting professional ideal, accounting personnel's career goal, or to make a living, or to develop personality, or to undertake social obligations, or both, it is the soul of accounting professional ethics.
2, accounting work attitude. The professional characteristics of accounting work require accountants to be serious and responsible, strive for perfection, be proactive and creative when engaging in accounting activities, which is the basis for accountants to perform their duties and obligations.
3, accounting professional responsibility, that is, accounting personnel should bear (or be given) the corresponding obligations after holding a certain position or engaging in a certain job. Responsibility and authority are interrelated. Accounting responsibility is the core of accounting professional ethics and the main criterion for evaluating accounting behavior.
4, accounting professional skills, including the necessary knowledge to complete accounting work and the required working ability and experience, it is the technical condition for accountants to successfully complete accounting work.