A brief discussion on the application and impact of accounting professional ethics in real life

Reward hard work with finance and government

------A brief discussion on some thoughts on accounting professional ethics and ability improvement

Contents

1. The words written in front

The gist of writing, accounting and professional ethics, and thoughts on accounting professional ethics.

2. Correct understanding of the accounting profession

The daily work of accounting involves the classification, confirmation, measurement, recording, and reporting of messy economic businesses. Accounting and economics co-exist, integrating the accountants’ dedication and dedication to their work.

3. Cultivation of accounting professional concepts

Accounting economic management activities, accounting team spirit, conscientiousness, and independent and challenging work. Accountants advocate: fulfilling their duties and taking ethics as the top priority.

IV. Ethics and beliefs of the accounting profession

Accounting professional ethics, continuous learning, transformation and training, progress and improvement, correct grasp of the direction of accounting regulations, accountants learn to be grateful, and repay kindness. .

5. Accounting Profession and "Five Cultures" Education

1. What I wrote before:

The story of the grapevine. There is a mountain at the foot of Daming Mountain in Nanning City, which resembles a large steamer, which is called Duzeng Mountain. It is said that there is an underground river in Duzeng Mountain Cave, a thousand-year-old grapevine leaning against it, and piles of inexhaustible gold and silver treasures on the opposite side. Pedestrians can use this ancient vine to cross the underground river and see and even touch the treasures, but it is difficult to pick up the gold and silver and bring them back.

I heard from the elders in the village: One day a long time ago, in order to obtain gold and silver treasures, tens of millions of people came to the foot of Duzeng Mountain and swarmed into the cave. Surprisingly, just an ancient vine can cross the river safely no matter how crowded and trampled it is. Facing the mountains of glittering gold and silver ingots, everyone was dumbfounded... raking and raking, grabbing and grabbing! Carrying it on their shoulders and carrying it in their hand, everyone takes as much gold and silver as possible. After getting ready to come back, everyone was so proud and forgetful about it. Just as they were walking to the middle of the vine bridge, the ancient vines were overwhelmed, the vines broke, and all the gold pickers fell into the underground river.

After a while, the vines recovered again! It turned out that this was an immortal ancient vine, and the people carrying the gold behind it were very frightened. Some of them simply gave up (moved out) some gold and silver ingots from their burdens, prayed for blessing, and then crossed the river cautiously... Unexpectedly, when they walked one by one to the middle of the vine bridge, the ancient vines creaked and the gold pickers fell into the underground river one after another... The people on the shore were all frightened and did not dare to take more than half a step... "No more!" They staggered, crawled and rolled across the river. I heard that the people who abandoned the gold and the burden were safe... …. From then on, no one dared to venture into the cave.

In the 1970s, in Shandi Village, several intellectual youths from Nanning jumped in to help the production team enter the cave to find water. One morning, they followed with dry food, marching pots, sickles, and extended flashlights. The local guide crawled into the cave lying down... We didn’t know how deep the cave was, nor how far we had to walk, but the light from the flashlight suddenly dimmed. It seemed that the battery was about to run out, so the guide called for us to quickly turn back the way we came. When they climbed out of the cave tiredly, the sun was already setting in the west. When asked about this later, an educated youth said: It was pitch dark inside the cave and I couldn't see my fingers. Where could I see the gold and silver treasures? There are mountains of bat guano. The guide explained that we were about to reach the dark river. The sound of gurgling water could be heard in the distance, and it was estimated that the water source was in front of us. Today's Duzeng Mountain still stands at the foot of Daming Mountain. Are there signs of ancient vines leaning against the river in the cave? Are there any gold and silver treasures? In the legend, gold and silver treasures are just dung?

“Is the story of the grapevine irrelevant to accounting professional ethics? Absolutely not.” Accounting is an industry that is rich in teamwork and emphasizes the spirit of position and personal combat effectiveness. Some scholars say that accountants are good at operations, strict in accounting, careful in keeping accounts, and careful in expenditures. In today's utilitarian society, how can accounting professional ethics be cultivated? "The Story of the Grapevine" will lead to the colorful journey of the accounting profession.

2. Correct understanding of the accounting profession

Daily work of financial accounting. Accounting work for a family of three: balance sheet, income statement, cash flow statement. Accounting assumes that four horses pull four carts: accounting entity, continuing operations, accounting installments, and currency measurement; accounting accounting confirms, measures, records, and reports accounting elements. The six pillars of accounting elements: assets, liabilities, owners' equity, revenue, expenses, and profits.

The 7 dwarfs of accounting methods: setting up accounts, double-entry bookkeeping, preparing accounting vouchers, registering accounting books, cost accounting, property inventory, preparing accounting statements and financial analysis. The 13 single bridges of the basic principles of accounting: objectivity, substance over form, relevance, comparability, consistency, timeliness, clarity, dividing income expenditures and capital expenditures, accrual basis, allocation Comparability, historical cost, prudence and materiality principles. Accounting subject 156 merit array.

In other words, the daily work of accounting is the economic business of a company, which is comprehensively, continuously, systematically and comprehensively confirmed, measured, recorded, and reported. Accounting is a comprehensive reflection of economic work.

Accounting is a collection of economic and business activities of accounting legal entities. Accounting entities establish the spatial scope of accounting recognition, measurement and reporting. Comprehensive accounting regulations: All economic activities of the company, regardless of their amount, must be accounted for by the company, and vice versa.

Accounting periodization clarifies the time range for accounting recognition, measurement and reporting. Accounting assumes that the company will continue to operate in the long term and will not go bankrupt. The reality is that this is not the case. Today, companies are completing and opening their businesses every day, while factories and mines are also shutting down or going bankrupt. The continuity of accounting refers to the accounting system applicable to companies based on normal production and operations.

Accounting should be divided into categories, focusing on departmental cost management, and no confusing accounting should be allowed. "The meat will be cooked and rotten in the pot, and the accounts will not be settled in three years, and the money will not go abroad." The old system formulation is outdated. Modern enterprise cost accounting is divided into: direct materials, labor costs, direct expenses, manufacturing expenses, administrative expenses, sales expenses, financial expenses, etc. The accounting division of administrative institutions: official expenses, employee wages, material expenses, vehicle expenses, etc.

Accounting monetary measurement provides the necessary means for recognition, measurement and reporting, and accounting economic business uses comprehensive value measurement. The company's corporate accounting mainly uses currency as the main unit of measurement, while in actual production and operations, operating results are mainly displayed in physical form, such as: annual mine output, steel output, ship manufacturing, sugar production capacity, agricultural grain output, livestock product output, etc. . The physical measurement of raw materials, fuel, power, water, electricity, steam and other materials used in the factory workshop varies with labor hours. Comprehensive value accounting--monetary measurement unit--is necessary to uniformly use comprehensive value accounting to confirm, record and report factory production and operation results, and calculate company enterprises. profit.

Accounting is both technology and art. Accountants use the economic brush to achieve art and highlight the artistic picture. If someone asks about falsifying accounts and taking advantage of opportunities, Zhengyi answers: This is not art! False accounts are the greatest violation of accounting standards. False accounts are expelled from accounting! If someone else asks: There is an accountant in India who can calculate the company's profits, but other auditors didn't find out? Experts explain: Accountants can calculate the profits of enterprises. At best, it is regarded as a technical game between auditors, not an accounting art.

Where is the art of accounting? Accounting is an economic management activity, accounting is a technology, and accountants also create artistic beauty...Accounting professional ethics and virtues. Factories produce a variety of products to supply the market, companies create rich and diverse materials to contribute to society, and accountants work tirelessly and silently for them. Accountants are like excellent painters and dreamy magicians. Accountants can calculate bills into houses, paint funds into small bridges, flowing water, pavilions and pavilions, interpret rights and interests into trains, ships, and airplanes, and edit copyrights into encyclopedias. , film and television animation, and even transformed into a colorful world. Accounting and economics coexist. The charm of accounting lies in the art of accounting, which is integrated with the spirit of accountants who love their jobs and are dedicated to their work.

3. Cultivation of accounting professional concepts

Accountants must work hard. How to work carefully? The teacher said: "The word "heart" is like an iron spoon. When you fry a few beans, the beans will jump! Fry and fry, two beans will fall outside, and only one will stay in the spoon." Every person's growth and learning , The living environment may be different, but for the sake of work, we come together, and we need to be humble to each other at work. Each unit has its own fine traditions. You must learn to respect, understand, and be tolerant of others before you can gain the respect and tolerance of others. This is mutual. Social perception: Even God will forgive young people when they make mistakes. As long as they are serious, nothing is wrong.

Accounting is an economic management activity. Accounting business is full of team spirit and requires independent and challenging positions. Financial management is the centerpiece of all economic management of a company. On the one hand, the factory production and operation process includes a series of capital cycles from capital investment, public relations and marketing, material supply, production and processing, payment of expenses, product inspection, commodity sales, payment recovery, etc. Every aspect of production and operation is closely related to financial accounting, which further reflects the The collective honor of the company. On the other hand, for daily business processing of financial accounting, specific work requirements are implemented in various positions and personnel. Accounting work may have multiple positions operated by one person, or one position may be operated by multiple people. However, the accounting system stipulates that incompatible positions be set up. "Work by yourself, do it by yourself, and do not allow others to enter." This is the sharp requirement of the accounting profession. , which is also the independence of accounting technology.

What is God’s reward for hard work? In Bugu Village, Shanglin County, Nanning City, there is a lotus pond with a water surface of about 500 to 600 acres in front of the village. In summer, the pond is rippling, fish are swimming in the shallow bottom, and the green wind is swaying, stretching as far as the eye can see. Next to the pond is a small lake 100 meters square, which is locally called Mahouling. The rocks on Mahouling Lake are strange and rocky, and the water is bottomless. In winter, the lake water will continue to drain to the bottom of the lake. Every winter solstice, the villagers will introduce the pond water into Mahouling. In about a month, this little Mahouling can Hundreds of thousands of cubic meters of water were sucked dry so that villagers could open ponds and catch fish and dig lotus roots. At the beginning of spring in the new year, the water in Mahouling Lake will suddenly rise again. The lake water will flow back into the vast pond with fish and shrimps, until it is filled to the level of the pond and the lake surface. Year after year, it is amazing.

This natural landscape seems to reveal to people the contingency and inevitability of certain things, as well as the interdependence of things. Isn't this true of the accountant's credo of "fulfilling one's duties and taking ethics as the most important thing". Accountants can endure poverty, loneliness, and temptation, and have a sense of honor and disgrace in accounting work. They should read more, think more, be good at discerning, be willing to let go, engage in social activities, and broaden their knowledge. Just like eating, don't be greedy! Don’t miss the forest for the trees. There is an accountant: He has been engaged in financial work in the same factory for decades. The products of the factory will be continuously delivered to the society year after year. The high-rise buildings of the company stand in the city one after another. The delicious food in the hotel makes people happy. Diners leave unforgettable memories. What does the accountant leave behind? Accountants are like scavengers, sorting out a company's messy bills and invoices into categories, keeping accounts day after day, year after year, calculating accounts... Repeating the same operations every day. The traces of time are the silver wrinkles of accountants, leaving only an old abacus, a small USB flash drive and a thin disc covered in dust, and a mountain of accounting vouchers, accounting books, and accounting statements. The cleverness of nature and the power of man-made power are both different but have the same purpose. It can be said that God rewards hard work.

4. Ethics and beliefs of the accounting profession

Learn about accounting life. "Everyone for one, one for everyone" explains the natural laws of human life. Human beings are born from the moment they are born...nurtured by breast milk, growing day by day, learning to speak, family care, school education, community education, social education, etc. A person's life and growth experience are all obtained from his parents, family, other people, community, and society. At the age of eighteen, you grow up, gradually learn and work, learn to help your family, help others, repay the country, and repay society. The practice of accounting professional ethics is also suitable for the philosophy of "everyone for one, one for everyone". In accordance with the principles of accounting professional ethics, accountants achieve the process of repaying their families, the country and the society through learning, transformation and training, progress and improvement.

Back then, a group of students from the seventh- and eighth-level industrial accounting classes of Guangxi School of Finance and Economics were fortunate enough to come to Nahong Sanpi (a city tannery, leather shoe, and leather goods factory) to participate in their graduation internship. When they were happy, the students sang a graduation song "Toward Life" and remembered a few lyrics: "The sun shines on the plains and hills, and the songs fly on the land of the motherland. The July wind blows our youth, and we happily Walking out of the university gate, the ears of rice in the fields are waving to us, and the whistles of the factories are singing for us. We are the sons of the working people, and we will never let down the hope of the motherland. If the motherland needs us to go there, we will spread our wings and fly there. "

Accounting points out a golden road to technology and wealth. Time flies, spring and autumn change.

Looking back today, it feels like what just happened yesterday. Back then, the students enthusiastically volunteered to go to the factory for training, determined to serve the factory, the enterprise, and the society with "Industrial Accounting"... Let the youth and heart of accountants fly. .

"I am the red housekeeper in the team, and my calculations are crackling." Today, accountants have chosen the profession of accounting. They have knowledge, understanding, interest, and ability in this profession. With ambition, you will have motivation and direction in your work. The sail of correctly grasping the course of accounting regulations has set sail. Accountants must learn to be grateful and repay their kindness.

What is professional judgment? Through the understanding and experience of accounting professional ethics, accountants can form stable inner beliefs about the correct distinction between good and evil, honesty and hypocrisy in professional behavior. Cultivate accountants' behavioral norms and professional ethics.

As far as accounting professional ethics are concerned, which of the four characters Tang Monk, Sun Wukong, Zhu Wuneng, and Sha Wujing in the mythical novel "Journey to the West" is the most suitable for accounting work? "In the section where Tang Monk and his disciples were studying for scriptures in Penglai Heavenly Kingdom: the administrator Anuo extorted money, handed over the bronze bowl of Huazhai, and used the wordless heavenly book to deceive the group of Buddhist scriptures."

The boss, Tang Monk, was loyal to his duties and tolerant to the Buddha. He has a good heart, is friendly, and has rules and regulations. Tang Seng seems to be a candidate for the accountant red housekeeper. However, once outside the wilderness, Wukong drew a circle before going to Huazhai and asked the master and apprentice not to run around. The lustful old pig said Unable to resist the temptation, Tang Seng was confused by accepting a small red envelope (a vest) from a "beautiful girl" and crossed the line. The circle of accounting regulations is not allowed to cross the line!

What inspiration does the person and thing in "Journey to the West" give to accounting professional ethics? No one is perfect. After reflection, Tang Seng never made the same mistakes again. "Sun Wukong beat the Bone Demon three times" The reason why Tang Seng made the same mistake three times was because Wukong was a shield each time. However, after resolving the risk, the boss misunderstood the financial director and wanted to punish him. Finally, the boss couldn't bear it anymore and fired the financial director. The true form of the White Bone Demon was revealed, and Tang Monk was taken away. In business transactions, similar lessons are not uncommon! Some company CEOs make mistakes again and again, and the financial staff monitor them to prevent risks, but the CEO thinks that he has missed a good thing.

“The more the economy develops, the more important accounting becomes.” Today’s society is complex and full of temptations, so accountants should keep their eyes open. Accountants must stick to a wetland and endure poverty, loneliness, and temptation. This is not something that happens overnight. A long time ago, people have interpreted the debate between "giving fish and eating fish". Accounting professional ethics and modern utilitarianism, professional judgment is particularly important. "You can eat whatever the leader eats?" That's wrong! Think about it calmly, there is no free lunch in the world. Which unit do you belong to, what aspect of work are you in charge of, why should someone invite you to dinner, and why should they give you benefits? Please believe that pie will not fall from the sky.

5. Accounting Profession and "Five Cultures" Education

Education, training, literacy, self-cultivation, and self-cultivation are referred to as "Five Cultures" education. Educational futurology believes that: education emphasizes environmental factors; cultivation aims at inner improvement; literacy focuses on professional understanding; cultivation reflects broad-mindedness; cultivation focuses on exercise and improvement, and cultivation and influence. Professional introduction starts from toddlerhood, and there is a relationship between flexible thinking, hard work, ethics, diligence, and politics. Education, training, literacy, self-cultivation, and self-cultivation will have some enlightenment on accounting professional ethics.

Where is the wetland? The wetland is in the heart. Ecological civilization, ecological nature, is a natural phenomenon and a social phenomenon. It is a social relationship between people and nature in production activities. Respect nature and protect nature instead of dominating nature blindly. Industrial production, overfishing, logging, excavation, and construction development are not the progress of civilization. During the Great Leap Forward, somewhere in the northwest, covering dozens of square kilometers, there used to be a large wetland meadow with a pleasant climate, migratory birds inhabited, and fertile soil and tender grass. In order to cultivate land for sowing and raising sheep, local people dug channels in swamps and wetlands to release water, built fields around lakes, and planted grass and raised sheep. At first, it seemed that the soil was fertile and the grass was beautiful, and every household raised sheep in large numbers. After many years, the land dried up, there were many sheep, and the grass was gone. They ate the grass roots and the grass was gone. Breeding has exceeded the carrying capacity of nature and the environment, and now everything has turned into desert. Beijing, Shanghai...the population agglomeration function exists. Is it possible to prevent people from going to cities? As a result, there is a large population, too many cars, blocked roads, overgrown buildings, garbage on the ground, sewage flowing across the sky, and stench in the sky. Experts point out that if the carrying capacity of water sources, land, and group functions are not taken into consideration, there will inevitably be detours in the end.

Wetland, where are you? The bird said: Wetland is in my heart.

Why has the Chinese nation had so many mountain villages since ancient times? It is because there are rivers, paddy fields, hills, mountains, forests, rivers, etc. around them that must have living and production functions. Lop Nur Oasis, where is the ancient city of Loulan now? The spatial structure, urban space, agricultural space, and ecological space are missing. In the past, when I saw a dark cloud floating in the sky, it would rain immediately. Now, sometimes I see large rain clouds floating over, but God just doesn't rain. Why? Because there is no moisture on the ground (green trees) to evaporate upward. It is obvious why there are rain clouds and frequent rains over Qingxiu Mountain and Wuxiang Ridge. This is the reason.

Thousands of years of farming civilization will be replaced by small urbanization. Splitting mountains and clearing roads to build houses, sometimes happiness can’t be felt. Groundwater is polluted, cultivated land is polluted, air is polluted, and the environment is polluted. As a result, the climate is dry, and in some places there are flash floods, sandstorms, and haze weather in a vicious cycle. Finally, food is also polluted. Long-term excavation and construction, merits and demerits are commented on by history. Excessive economic growth requires both gold and silver and green waters and lush mountains, which is actually very difficult. There is overcapacity, the industry has boundaries, but the service industry has no boundaries. Beautiful China, Chinese Dream. We don’t want mountains to crack, sewage to flow across, and dust to fly. Give me back the blue sky, the green earth, and the laughter of people. To become a beautiful oasis and fertile farmland, the virgin land of accounting requires hard work of sowing, cultivating, watering, and fertilizing.

As a person and in business, you should abide by your duty. In the early years of Hongwu in the Ming Dynasty, the government was in financial difficulties and all kinds of businesses were waiting to be prospered. There was a wise man who dug a waterway to the Yangtze River for the government with work in exchange for relief. As a result, the wise man made his first pot of gold, climbed up to the emperor's relatives, and established the first municipal engineering company in Jianye (now Nanjing). The business was really good. Just when the wise man was so rich that his head was flowing, and the construction project was at its peak, he threatened to give each of the officers and soldiers of the emperor's army 10 taels of silver. The rumors about the government angered Zhu Yuanzhang and asked who could be so presumptuous? A member of the Communist Party of China reported, "Whether you are rich or not, you are not as rich as Zhouzhuang Shen Wansan. This person is Shen..." The emperor ordered to get rid of him! Yuanwai said: After all, Shen is a private enterprise owned by the central government. He once contributed to the construction of the canal. In the end, he could forget about the Xinjiang war. Shen stepped on the banana peel and escaped with help from other members of staff. After that, Shen was exiled to Yunnan and continued to fiddle with the "golden abacus" to make a living by doing small business... So far, residents in Kunming, Yunnan, are good at doing business. Is this related to Shen? It is unknown; but the "Legend of the Golden Abacus" has been preserved. Later generations joked that Shen Wansan gave each of the royal troops 10 taels of silver. Who do you think you are? Are you the emperor? Enterprises pay attention to legal operations and honesty and trustworthiness. I need to be low-key and do my duty. Can it bring inspiration to accounting professional ethics and make it useful for me? The process of accounting professional ethics cultivation is both a learning process and a process of self-transformation.

Tolerant heart, in practice, professional ethics cultivation includes the cultivation and training of professional skills, ideological awareness, moral character, etc., one's own level of cultivation, and the development of correct attitudes toward others and things. Behavior. Chairman Mao said: "Where do people's correct ideas come from? Do they fall from the sky? No. Are they inherent in the mind? No. They come from social practice and the lives of the people." Tolerance comes from practice, daily life, and teamwork. Adversity can strengthen people's will, but it can also weaken people's will. At this time, giving others a little tolerance and understanding is very useful. But in this situation, who will give yourself tolerance and understanding? This is the meaning of the "wordless scripture".

Accounting Home requires accountants to have excellent professional qualities, create a good teamwork atmosphere, and have good business practices. For example: there are many mysteries in getting along with others and greeting each other. In today's economically developing society, it is necessary for accountants to think calmly. Especially young people who have just started working may inadvertently fall into the habit of drinking and smoking. Please do not follow the trend. As the saying goes: There are four walls around wine, sex and wealth, and everyone hides in them. Who can escape from this circle is wise. Accountants who are dedicated and persistent should focus on learning knowledge, doing a good job in their profession, paying attention to self-cultivation, and maintaining a generous spirit. They must know that company bank deposits are funds. Funds...investor's capital, creditor's interests, debtor's obligations, owner's profit and loss attribution.