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Occupational thought report

Integrity means honesty and trustworthiness. Honesty means that words and deeds are consistent with inner thoughts, do not tell lies, and do not know what is wrong. To be trustworthy is to talk about credit, not to lose faith, "the words must be believed, the line must be fruitful." What is accounting integrity? Premier Zhu Rongji made the best explanation for the inscription "No False Accounts" of the Shanghai National Accounting Institute, that is, according to the original evidence, accounting standards, accounting, accounting statements and auditing. The professional ethics of accountants is the code of conduct for accountants to follow the professional quality, work style and work discipline in accounting work. Strengthening the professional ethics construction of accountants is conducive to standardizing the accounting behavior of all units, ensuring the authenticity and integrity of accounting materials; helping to strengthen economic management and financial management, improving economic efficiency, and maintaining socialist market economic order. Premier Zhu Rongji’s inscription “Integrity-based, ethical, adherence to the norms, no false accounting” is the most basic requirement for accounting work and the highest professional ethical standard. Accounting integrity will endanger the market economic order. The market economy is a credit economy. Without credit, the market economy cannot be maintained. If a large amount of accounting data is distorted, directly affecting national taxation, leading to distortion of various economic indicators, and ultimately leading to deviations from the national economic policy and actual conditions, affecting the country's policies and policies, endangering the market economic order, and ultimately the country's losses are difficult to estimate. Accounting failures will also jeopardize the accountants themselves. Confucius said: "There have been deaths since ancient times, and the people have no faith and no standing." Integrity in personal communication impairs the harmony of interpersonal relationships, resulting in a weak human condition. The accountants are not honest, the lighter may not engage in accounting professions, and the serious ones will be sanctioned by law. At the beginning of August 2001, Yin Guangsha, through the forgery of financial instruments and other means, fictitiously generated main business income and huge profits, issued a serious and unrealistic unqualified audit report of Shenzhen Zhongtianqin Certified Public Accountants, its qualifications and securities. The futures-related business license was revoked, and the two certified CPAs were severely punished. In order to standardize the accounting behavior of enterprises and improve the quality of accounting information, the enterprise accounting system stipulates the general principles of accounting, and the first principle is: the principle of objectivity. The purpose of providing accounting information is to meet the decision-making needs of accounting information users. Therefore, the content should be true, the numbers are accurate, and the information is reliable. The principle of objectivity requires that the accounting of an enterprise be based on actual transactions or events, and truthfully reflect the financial status, operating results and cash flow of the enterprise. In recent years, China's accounting standards and accounting systems have been revised and improved on a large scale according to the actual situation in China. Many accounting businesses, such as “borrowing costs, capital expenditures and profitable expenditure standards”, “related party relationships and transactions”, etc. The treatment method has undergone great changes, but accounting for the guiding principle of accounting in China - the principle of objectivity, has never changed its important status and nature. The responsibility, principles, professional ethics and human standards of financial accounting work are all “good faith”. I graduated from Shanghai Lixin Accounting College. The founder of Lixin College, China's outstanding accounting scholar and educator Mr. Pan Xulun, set the school motto when he founded the school in 1918: "Believing in the letter, believing in others, trusting and keeping Body, faith to do things, Don't forget the letter, when there is success!" This is the standard of our generation of believers in mind, to treat people. Integrity is an invisible criterion for financial accountants to grasp and abide by the implementation of rules and regulations in the process of business processing. We should focus on implementing the "Accounting Law of the People's Republic of China" and establish an internal accounting and mutual accounting system for accounting information integrity. A financial accountant must have a professional ethics of dedication, honesty and trustworthiness, integrity and self-discipline, objective and fair, and adherence to principles. I will remember Premier Zhu’s inscription and Lixin’s school motto in my work and life, be a person who believes in honesty and trust, and who is a self-cultivating morality-based morality concept and a qualified accounting society that abides by accounting professional ethics. personnel.

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