2. Strengthen the supervision of management institutions and public opinion. The external supervision institutions of financial work, such as tax authorities, industrial and commercial administration, audit institutions, private audit and other law enforcement departments, should maintain the seriousness and authority of law enforcement and give full play to their role in supervision, inspection and guidance of accounting work; Strengthen the supervision function of public opinion, use various mass media tools such as TV, newspapers, radio and magazines to publicize and commend the behaviors of outstanding accountants, condemn the immoral behaviors of a few accountants, mobilize the concept of honor and disgrace and moral conscience of accountants with the help of public opinion, cultivate the ability of accountants to distinguish good from evil, guide accountants to abandon evil and promote good, and create a strong atmosphere of abiding by professional ethics and violating professional ethics in the whole industry, thus promoting good accounting professional ethics.
3. Strengthen the legal and professional ethics education for unit leaders and purify the accounting professional environment. In the whole society, we vigorously advocate the social fashion of respecting and violating professional ethics, pay special attention to cultivating and improving the moral consciousness of enterprise legal persons and senior managers, take righteousness as "politics" and virtue as "officials", influence people with their own good image and exemplary behavior, commend and encourage accountants to set an example by obeying the law, severely punish those who bully the weak and fear the hard and force accountants to cheat, and give accountants a professional code.
4. Strengthen the internal supervision of the unit. Establish and improve the internal supervision mechanism of the unit, and regularly inspect, assess and evaluate the professional ethics of accounting personnel? Reward good people and punish bad people; Rational allocation of accounting personnel, the establishment of accounting post rotation system, to promote accounting personnel to master a variety of business skills, the formation of internal inspection and supervision mechanism; Improve the management methods of accounting certificates, implement the system of issuing accounting certificates through examinations, control the qualification standards of accounting personnel, and strictly control the appointment and dismissal of accounting personnel; Incompatible posts should be set up separately, so that each post can contain each other and prevent corruption.
5. Deepen education reform and strengthen moral education in vocational schools. When training accountants, schools should not only pay attention to the training of professional knowledge and cultural knowledge, but also include ideological and political education, professional ethics education and accounting discipline education in the teaching plan. While improving students' professional and technical ability, we should improve the political and ideological level and legal concept of accountants, so that students can deeply understand the influence of accounting professional ethics on social and economic order, enhance their legal awareness, establish a correct outlook on life and values, improve their professional ethics and ability to distinguish right from wrong, and enhance their consciousness of performing supervision functions, so as to become qualified talents who are both red and expert.
6. Strengthen the continuing education of accounting personnel and improve their overall quality and professional quality. Accountants are the direct producers of accounting information. At present, the professional level of accounting personnel in China is generally not high, and some people go directly to accounting posts without systematic training. Because of their mistakes, they have unshirkable responsibility for the distortion of accounting information. All units and accounting management departments should constantly strengthen the professional knowledge training and professional ethics education for accounting personnel, and make it institutionalized and standardized; Incorporating continuing education and training into business assessment will enable accountants to master higher accounting skills, improve the quality of accounting services and better serve the social economy.
7. Establish and improve the selection, incentive and restraint mechanisms. In the daily financial management activities, establish the system of accounting personnel's professional ethics inspection, assessment, evaluation, reward and punishment, and combine it with post appointment, professional position promotion and salary promotion; Through strict examination, assessment and competition, the accounting personnel who are serious and responsible, adhere to principles, have a strong sense of responsibility and perform professional ethics shall be commended and rewarded, and as an important assessment basis for promotion, the personnel who violate professional ethics shall be criticized and educated; For those who are not suitable for accounting work, their qualification certificates should be revoked and transferred from accounting posts, thus prompting accountants to consciously abide by professional ethics.
8. Establishing a market economy system based on honesty is the call of the knowledge economy era, the common aspiration of the public and the inevitable trend of the development of human society. Establishing good accounting professional ethics is conducive to improving the technical level and professional level of accounting personnel, thus improving the quality of accounting work and the overall quality of accounting team; It is beneficial for accountants to effectively perform their accounting supervision functions, improve their self-preservation ability and consciously resist all kinds of interest temptations; It is conducive to improving the level of spiritual civilization of the whole society and promoting the healthy development of socialist economic construction.
The construction of professional ethics is a long-term and arduous practical activity, which has a long way to go and depends on the unremitting efforts of every accountant. People can't live without trust, and countries can't live without trust. Only by further strengthening the construction of accounting professional ethics, comprehensively improving the moral quality of employees, firmly establishing good professional ethics, and letting the moral principle of "honesty and trustworthiness" penetrate into the hearts of every accountant, will China's accounting professional ethics level leap to a new level.