第七章 会计职业道德教育与修养（The seventh chapter, accounting professional ethics education and accomplishment）.docVIP

第七章 会计职业道德教育与修养（The seventh chapter, accounting professional ethics education and accomplishment） Chapter seventh education and accomplishment of accounting professional ethics A persons moral quality is not innate, to rely on self-cultivation and supervision of education combined with the formation. Accounting professional Ethics self-cultivation, is a kind of self-education, self-cultivation, self-improvement activities, so that the principle of professional ethics and norms gradually into the internal quality of accountants, the professional practice of professional ethics in the sense of emotion and belief in the professional ethics of the habit, so that it runs through the professional activities throughout. From his law to self-discipline, from the dare not, cannot be to unwilling to, disdain for, the highest realm of professional ethics. The first section of Accounting professional ethics education The significance of accounting professional ethics education (i) conducive to the creation of good social mores (ii) to improve the theoretical and moral level of accountants (c) To ensure the smooth progress of reform and opening-up (iv) conducive to the cultivation of accounting moral feelings (v) Help to establish accounting professional ethics belief The cultivation of accountants professional ethics emotion includes the sense of honor and responsibility of accounting profession. In the accounting professional ethics standard Love Hillock Devotion is the core content of accounting profession emotion. (v) Help to establish accounting professional ethics belief Second, the meaning of accounting professional ethics education Accounting professional ethics education refers to the purpose, plan, organized and systematic moral education activities in order to impel accountants to perform their accounting functions correctly. III. Content of Accounting professional ethics education 1. Main tasks: Help and Guide accountants to cultivate accounting professional ethics f