第六章 会计职业道德规范的主要内容（The main contents of the sixth chapter of accounting occupation morals）.docVIP

第六章 会计职业道德规范的主要内容（The main contents of the sixth chapter of accounting occupation morals） The main contents of the sixth chapter of accounting occupation morals The main contents of Chinas accounting occupation moral norms: dedication, honesty and trustworthiness, honesty and self-discipline, objectively and impartially, adhere to standards, improve skills, participation in management and strengthening the service. The first day of dedication A, meaning Dedication is to require accounting personnel to love their work, ease their jobs, perseverance, and due diligence for the job. As long as respectful serious attitude to take seriously its occupation and occupation, physical and mental work together, do you love, do a good job, is dedication. Love and dedication, each premise, mutual support and complement each other. Love is the cornerstone of professional dedication is the sublimation of love. Two basic requirements 1. love accounting work, accounting occupation. Dry line, love line 2. serious and strict in demands. To establish a scientific and rigorous, extremely responsible for work, must not have the acquaintance not wrong careless paralysis of thought and style of work. 3. dedicated, conscientious. Specific performance: one is social or other provisions of the responsibility of accounting personnel; two is the accounting personnel to the society or others negative moral responsibility. In the unit (or employer) conflict of loyalty and the national and public interests, the accounting personnel should be loyal to the country, loyal to the public, to assume the maintenance of national and social public interest responsibility. The accounting personnel of the unit should provide relevant service subject reliable accounting information; the CPA should not only be responsible to the client, the user is responsible for more information on the audit report, the audited entitys financial position and operating results of an objective and fair. [examples] a multiple-ch