The formation and development of professional ethics: the first lecture
Professional ethics is the sum of moral norms and codes of conduct that people should follow in the process of engaging in various specific professional activities. Professional ethics is formed and developed with the emergence of social division of labor, which is related to occupation. Engels pointed out: "Every class, even every behavior, has its own morality." (Selected Works of Marx and Engels, Volume 4, page 236) Professional ethics is a special form of general social morality. The emergence of professional ethics is related to the development of social division of labor. The great division of labor in primitive society is the embryonic form of primitive division of labor, including the germination of professional ethics. With the development of professional division of labor in slave society, people have all kinds of contacts in professional activities. In order to adjust the relationship between different occupations, industries and employees, professional ethics came into being. Because professional activities are the most basic practical activities of human beings, professional ethics can better reflect the moral requirements and values of a certain society and class than marriage and family ethics and social ethics. Plato's Republic in ancient Greece and Zhou Li and Gong Ji in the Warring States period in China put forward professional ethics. Marx and Engels pointed out in the article Feuerbach that a certain individual who carries out production activities in a certain way has certain social and political relations and certain life activities, thus forming certain professional activities. Different occupations also form different moral consciousness and behavior. As a kind of social consciousness, professional ethics is the concrete embodiment of social and class morality in professional life, embodies the special adjustment direction of morality to behavior, has the characteristics of specific professional or industrial activities, and is an important supplement to general moral principles and moral norms. Professional ethics is formed in a specific professional life, but it is bound to be restricted by class ethics in a class-antagonistic society. The development level and mode of production of social productive forces, and the constraints of the ruling class. It determines the times of professional ethics. Professional ethics includes some basic principles of public life beneficial to all mankind, that is, social morality. But when this kind of morality goes against the fundamental interests of the ruling class, it will be restricted by the ruling class. Only by overthrowing the rule of the exploiting classes and realizing the public ownership of the means of production can professional ethics be unified with social ethics. After the establishment of the socialist social system, with the realization of public ownership of the means of production, the nature of professional ethics has changed, forming a new type of professional ethics. All walks of life follow the moral principle of serving the people and become an important part of the socialist and productive moral system. The basic characteristics of professional ethics: in scope, it exists among people engaged in certain occupations, which is the further development of moral concepts formed under the influence of family and school education; In content, it has greater stability and continuity, forming a relatively stable professional psychology and professional habits; In form, it is concrete, diverse and applicable. Good professional ethics is conducive to people's forming good moral habits, promoting the stable development of social life and the development of two civilizations under socialist conditions.
Second, the importance of professional ethics
First, professional ethics and human development.
1. People always have to work and live in certain occupations: (1) Occupation is a means for people to make a living; (2) It is a human need to engage in certain occupations. (3) Professional activities are the most important condition for people's all-round development.
2. Professional ethics is the guarantee of career success: (1) People without professional ethics can't do any work well. (2) Professional ethics is an important condition for people's career success.
3. Professional ethics is a mirror of personality: (1) People's professional ethics reflects people's overall moral quality. (2) The improvement of people's professional ethics is conducive to the overall improvement of people's ideological and moral quality. (3) Improving professional ethics is the most important way to sublimate personality.
Second, professional ethics and enterprise development. 1. Professional ethics is an important part of corporate culture. 2. Professional ethics is a means to enhance enterprise cohesion. Enterprises are socio-economic organizations, and there are various complicated relationships within enterprises. These relationships are both harmonious and contradictory. If it is not solved well, it will affect the cohesion of the enterprise. This requires that all employees of the enterprise should proceed from the overall situation, be aboveboard, understand each other, tolerate each other, trust each other and help each other in the same boat, instead of being impulsive and tearing each other down. In short, employees are required to have a high sense of professional ethics. 3. Professional ethics can improve the competitiveness of enterprises: (1) Professional ethics can help enterprises improve the quality of products and services. (2) Professional ethics can reduce product costs and improve labor productivity and economic benefits. (3) Professional ethics can promote technological progress. (4) Professional ethics is beneficial for enterprises to get rid of difficulties and achieve phased development goals. (5) Professional ethics is conducive to establishing a good corporate image and creating famous brands.
The third lecture on the basic norms of professional ethics education
Basic code of professional ethics: 1. Polite. 2. Love your job and be dedicated. 3. Be honest and trustworthy. 4. Be fair. 5. Diligence and thrift. 6. Obey the law. 7. Solidarity and mutual assistance. 8. Pioneering and innovating. The basic requirements of love and dedication: establish professional ideals; Strengthen professional responsibility; Improve vocational skills.
1, courtesy. The modern mode of production is characterized by high socialization, and all walks of life are interdependent and serve each other. The level and quality of service is directly related to the survival and development of enterprises. Service has two meanings: one is to serve customers, and the other is to serve all links within the enterprise. To do a good job in service, every employee needs to establish a correct professional outlook, be polite, love their jobs and be dedicated. Specific requirements of politeness: (1) Dignified appearance; (2) language specification; (3) behave appropriately; (4) Treat people with enthusiasm.
2. Love your job, connect your job with your own ideals, pursuits and happiness, and connect the rise and fall of enterprises with personal honor and disgrace; Consciously safeguard the interests, image and reputation of the enterprise. With the establishment of the socialist market economic system, enterprises will face market challenges. In this situation, it is a severe test for every employee to proceed from personal interests and put everything above money, or to safeguard the interests of enterprises and unite to overcome the difficulties. In order to serve the masses and contribute to society, it is not enough to have knowledge and enthusiasm for serving enterprises, but also to have certain skills. Nowadays, mankind has entered the information age, with the rapid development of productive forces and science and technology. The skills of employees only meet the needs of the post, far from meeting the development requirements of the situation. Through skills training, on-the-job training, exchanges and seminars, etc., we will continuously improve the cultural quality and professional and technical level of cadres and workers, and master professional skills skillfully, so as to be competent for their jobs and better serve enterprises.
3. Specific requirements of honesty and trustworthiness: loyalty to the enterprise; Maintain corporate reputation; Keep business secrets. Abide by the rules and regulations and act impartially. The rules and regulations of enterprises are formulated on the basis of summing up past experiences and lessons, and we have no reason not to implement them.
4. Be fair. In the process of production management, besides observing the rules and regulations, we should also handle affairs impartially, conscientiously implement all policies and regulations, refrain from selfishness, handle affairs impartially, be unselfish, be unfaithful, and not consider problems and handle things from the perspective of selfishness and personal interests, which will inevitably breed corruption. Justice is the criterion for correctly handling various relations, and the specific requirements are as follows: upholding the truth; Clear distinction between public and private; Fairness and justice; Aboveboard.
Diligence and frugality are the traditional virtues of our Chinese nation. As employees of enterprises, we should fully realize this, carry forward the spirit of hard work and plain living, and require every employee to change his concept, establish the idea of being the master of his own house, work hard, live hard and plain living, and overcome the idea of comparing with each other and the concept of "wasting something and being nothing". Diligence and thrift are conducive to increasing production, increasing efficiency and sustainable development, which is a virtue of life.
6. Specific requirements for obeying the law: learning, knowing, obeying the law and usage; Abide by enterprise discipline and norms.
7. Unity and mutual assistance can create a harmonious interpersonal atmosphere, enhance enterprise cohesion and promote career development. Its basic requirements are: equality and respect; Take care of the overall situation; Learn from each other; Strengthen cooperation.
8. Innovation refers to the activities that people use known information to break through the routine and discover or produce some novel and unique new things and concepts with social value for the needs of development. An enterprise without innovation is a hopeless enterprise, and pioneering and innovating is the need of the times.
Fourth, talk about how to improve your professional ethics.
A person's life is a process of continuous learning and improvement, so it is also a process of continuous cultivation. The so-called cultivation is a process of self-education, self-improvement and self-improvement in order to reach a certain level in theory, knowledge, thought and moral quality. Self-cultivation is an indispensable means for people to improve their scientific and cultural level and moral quality. The so-called professional ethics accomplishment refers to the personnel engaged in various professional activities, who carry out self-education, self-transformation and self-improvement according to the basic principles and norms of professional ethics, so as to form a good professional ethics and reach a certain professional ethics realm.
Professional ethics cultivation is a struggle between two different concepts in a practitioner's mind. To put it more vividly, it means "litigating" with yourself, or "introspection" in Confucian words, that is, fighting with yourself. It is precisely because of this feature that we must seriously cultivate our moral feelings at any time and place, give full play to the correct leading role of ideology and morality, urge the professional ethics concept of "for him" to overcome the professional ethics concept of "for ourselves", carefully check all our speeches and behaviors, and correct everything.
Ways of professional ethics cultivation: First of all, establishing a correct outlook on life is the premise of professional ethics cultivation. Secondly, the cultivation of professional ethics should start with the cultivation of good behavior habits. Finally, we should learn from the excellent qualities of advanced figures and constantly motivate ourselves. Professional ethics is the basis and internal factor for employees to form good professional ethics. It is impossible for an employee to form good professional ethics if he only knows what professional ethics is and does not cultivate it.
There are many ways to cultivate professional ethics. In addition to the above professional ethics, there are: (1) learning professional ethics norms and mastering professional ethics knowledge. (2) study hard modern scientific and cultural knowledge and professional skills to improve cultural literacy. (3) Self-reflection is often carried out to strengthen self-discipline. (4) Improve the spiritual realm and strive to be "cautious and independent". The word "cautious independence" comes from China's ancient book The Book of Rites, The Doctrine of the Mean: "Those who are Tao can't leave it for a moment, and those who are not Tao can leave it. An accident gentleman should be careful not to see that fear is almost unheard of. Don't see it hidden, don't show it, so the gentleman is cautious. " This means that moral principles cannot be left for a moment, and we should always check our actions. A moral person will be careful not to do anything immoral when he is alone and unsupervised. While advocating "cautious independence", we also advocate "accumulating goodness into virtue". Is to carefully safeguard their good deeds and let them continue to accumulate and grow. Xun Kuang, a philosopher in the Warring States period in China, once said: "Accumulated soil makes mountains, and it flourishes according to local conditions; The water drops merged into the ocean and the dragon was born; Accumulate goodness into virtue, the gods are complacent, and the sacred heart is prepared. Therefore, you can't take Wan Li Road without accumulating steps; If you don't accumulate a small stream, you can't become a river. " Noble moral personality and moral quality can not be cultivated overnight, it needs a long-term process of accumulating goodness.
Fifth, how to improve the professional ethics of accountants.
The financial industry is a high-risk industry, and the operating results of our industry are reflected by accounting statements and other accounting materials. If the accounting information is distorted, it can't truly and accurately reflect the business situation of the enterprise, so that the leaders can't make correct decisions, which will eventually lead to business risks, seriously interfere with the normal social and economic order and harm the interests of the state and the public.
Then, how should accountants consciously establish the concept of accounting professional ethics from the heart and improve the level of accounting professional ethics?
First of all, straighten your position and cultivate professional feelings. Everyone has the ideal and desire to realize his own value, and his own value is embodied and realized through the success of his work and career. Since accounting has chosen the post of accounting, it is necessary to straighten out its position and love accounting. As the saying goes, "360 lines, each doing its own thing", through hard work, you can also make achievements and achieve success in ordinary posts. Even if you are not interested in the accounting profession, as long as you establish the idea of "doing one thing and loving one thing", you will find pleasure in the accounting profession. Only by loving accounting work and respecting accounting profession can we persist in honesty and trustworthiness, objectivity and justice, and manage our finances according to law; Only by loving the accounting work and respecting the accounting profession can we devote ourselves to the accounting cause, give full play to our talents, make a difference in the accounting field, make our due contribution to social progress and realize our social value.
Secondly, through continuous learning, improve self-discipline and gradually establish good professional ethics. With the development of market economy and the acceleration of economic globalization, the professionalism and technology of accounting are becoming more and more complicated, and the requirements for the professional skills that accountants should have are getting higher and higher. If accountants want to survive and develop, they must constantly learn and update their knowledge. At the same time, observing accounting professional ethics objectively requires accountants to be familiar with and master relevant laws and regulations, and constantly learn and improve accounting professional skills. Imagine that accountants are unfamiliar with the standards and have no skilled accounting skills. No matter how good their moral conduct is, how can they follow the standards, adhere to them and be objective and fair? The contents of accounting personnel's study should be various, and they can't just learn relevant laws and regulations. We should not only learn accounting professional theories, new systems and new standards, but also learn accounting professional ethics. Only through continuous and comprehensive study can we improve accounting professional skills and professional ability, make ourselves understand what is right and wrong, what can and cannot be done, what must be advocated and what must be resolutely opposed, and have a psychological understanding of accounting professional ethics.
Understanding accounting professional ethics is not the ultimate goal of accounting professional ethics. In the process of professional activities, accountants should restrain themselves and control their words, deeds and thoughts in accordance with the accounting professional ethics. Accountants who deal with money all day are more tempted by interests than other professions. This requires accountants to carefully measure their words and deeds in professional activities with the standards of accounting professional ethics, self-examine, self-criticize, constantly get rid of old moral concepts, constantly improve their self-discipline ability in the process of repeated ideological struggles, and gradually establish correct professional ethics.
Third, the goal is to become a model for practicing "Theory of Three Represents". Being a model of practicing "Theory of Three Represents" is the highest realm of accounting professional ethics. Only when the ability, moral integrity and other aspects are "advanced" can they be qualified to "represent". Therefore, accountants should not only have the spirit of dedication and hard struggle, but also have professional experience, knowledge, wisdom and talent to become the representatives of the development requirements of advanced social productive forces. "Science and technology are the primary productive forces". The higher the professional ability of accountants, the more they have the quality of "the first productive force" and the more they can make more contributions to social progress and the development of advanced productive forces. To be the representative of the development direction of China's advanced culture, we must persist in studying scientific theories and professional knowledge, strengthen moral cultivation, and establish a correct world outlook, outlook on life and values. If we want to be the representative of the interests of the overwhelming majority of the people in China, we must give up ourselves and put the interests of the country and the people above everything else when there is a conflict between individual interests, unit interests and national interests. As long as accountants always strictly demand themselves by practicing the standard of "Theory of Three Represents" model, and put them into action, they can gradually transform the principles and norms of professional ethics into their own professional ethics, and raise their knowledge, feelings and beliefs about professional ethics into professional ethics habits in professional practice, thus establishing firm accounting professional ethics beliefs.
The construction of accounting professional ethics has a long way to go. As long as accountants raise their awareness and pay attention to their self-cultivation through continuous learning, the professional ethics level will certainly be improved. We firmly believe that through the unremitting efforts of accountants, the construction of accounting professional ethics in China will certainly achieve satisfactory results.
Sixth, what professional ethics should cashiers abide by?
Cashier is a special profession, who is exposed to thousands of cash and thousands of banknotes all day. It can be said that it is in the hands of a rich family. Without good professional ethics, it is difficult to pass the "money pass" smoothly. Compared with other accountants, cashiers should strictly abide by professional ethics. In addition to observing the professional ethics that accountants should abide by, cashiers should also pay special attention to the following two points:
First, we must be honest and clean. Honesty is the foundation of cashier's career and the primary aspect of cashier's professional ethics. Cashiers hold a company's cash and bank deposits, so they have convenient conditions and more opportunities to keep public funds for themselves or use them for other purposes. At the same time, external economic criminals often play tricks on cashiers, giving them small favors and dragging them down. It should be said that in the face of the test of money desire and material desire, most cashiers have won people's praise with their firm will and noble integrity. Of course, there are also a few tellers who use their positions to cheat, steal from themselves, steal and misappropriate public funds, and finally harm the collective and themselves.
The second is to adhere to principles. Cashiers shoulder the heavy responsibility of dealing with various interests. Only by adhering to principles can we correctly handle the interests of the state, the collective and the individual. At work, sometimes it is necessary to sacrifice local and individual interests in order to safeguard national interests, and sometimes it is necessary to offend comrades and leaders in order to safeguard the dignity of laws and regulations. These are all things that cashiers should insist on and must do well. For a long time, the majority of tellers have adhered to principles in their work and maintained financial discipline selflessly and fearlessly. Many tellers have been commended and rewarded by the state and people. It's the cashier's pleasure. Of course, there are also some tellers who are retaliated for adhering to the principle, but adhering to the principle will eventually gain the understanding and support of the society, and revenge will be punished sooner or later. In order to protect the interests of the state and the collective and protect the socialist public assets, the chief cashier should really shoulder the responsibility of implementing accounting supervision entrusted by the state, adhere to principles in cashier work, consciously resist unhealthy trends, and make contributions to maintaining the normal accounting work order.
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