The accounting knowledge of professional ethics of

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The accounting knowledge of professional ethics of teachers

Abstract: The accounting should be their professional ethics of teachers and education in the teaching profession a prerequisite of choice, from road level to define people as the reason for the accounting starting point and end point of the teachers. Accounting professional ethics of teachers is a theoretical and practical issues are strong, the reality must be combined with practice, vision, operation times. Therefore, professional ethics of teachers fully understand the nature of accounting, objectives, practice, and environment is very necessary and important. Keywords: Accounting Teacher; professional ethics; know a full understanding of the nature of the accounting professional ethics of teachers of papers from China Union finishing. 1. Accounting is the accounting professional ethics of teachers of teachers considered, not from managerial economics, behavioral economics and consumer economics, human impact and the role of economic, management and adaptability of human interaction, and appropriate for the height of understanding and grasp of, and thus accounting teachers thoughts and actions can easily practice by some as the profit or benefits or reduce, the negative freedom of self-interest, or factors, are more likely in the political and economic, social and individual, the relationship between self and other entangled in the deviation from the correct direction. Meanwhile, teachers are engaged in accounting activities, in particular the merits of education mainly depends on the ideological level and the level of professional quality, depending on whether it can truly scientific outlook on development and other advanced ideas as their guide to action. Thus, the professional ethics of teachers in their first job is to have a correct understanding on: on the one hand, are engaged in their work to a correct understanding of education, whose interests in the end to the highest standards of service and practice in the end contribute to whom - - is the country, the overwhelming majority of the fundamental interests of the people, everything for the people, for all the people, for the people of all; or partial interests in the units, few people desire to pursue private interests or personal gains and losses as the starting point, the service of self, to meet the small I ? On the other hand, the role of their own roles and responsibilities should fully understand: there is no respect for teachers, there are good high respect for teachers, the teaching profession is not strict, more strict, really spreading the teaching profession, teaching profession is the mass 2. Accounting is the accounting professional ethics of teachers of teachers The situation, in the accounting practice activities teachers manifested immediately, or eventually in educational practice or the recipients of the work practice of the future be tested or verified. And, the accounting professional ethics of teachers with both mandatory legal difference, but also with the command of the guild regulations vary, it is based on accounting and teachers their practice characteristics and professional ethical principles, follow the social and economic development of the objective requirements, the convention or good law good governance from a code of conduct and psychological sense of direction; accounting teachers violation of professional ethics, will affect the reputation of its practitioners, it would certainly have been in the accounting industry and education sectors and the community's severe condemnation and punishment, even expulsion from trades. 3. Accounting is the accounting professional ethics of teachers of teachers , the first one; and this overall growth of the road. Meanwhile, the accounting activities with the objective law itself and related aspects of their relationship, also require that the accounting teachers must adhere to the 4. Accounting is the accounting professional ethics of teachers of teachers style, attitudes, conscience, concepts, responsibilities, duties and honors. Accounting teachers to practice good economic order and social stability and norms should play a positive role, can promote the quality of human civilization and social productivity continues to increase. If the accounting teachers in the basic knowledge and basic skills, shortage of basic skills more or less, then he can also be used to make up a good work ethic; though he can no longer teachers, but at least can be considered a good man. If he had defects in the professional ethics, he might never even had to do. It can be seen, the accounting professional ethics of teachers should be teachers of accounting practitioners, career and business lifeline. Second, the professional ethics of teachers fully understand the objectives of accounting 1. To determine the ability to enhance the teaching profession of accounting to all accounting practitioners promote scientific judgments and estimates that the characteristics of modern accounting Accounting practitioners often need to make some professional estimates and judgments, from the Chinese accounting standards and the establishment and implementation of the system point of view, is estimated to determine the accounting profession more widely, more and more attention needs to be professional accounting practitioners and professional judgments estimated more and more places. The Occupational estimates and judgments in the basic theory or policy and can not be accurate and specific provisions, it is more need for accounting personnel in the theory and policy implementation and realization of the process, with the actual situation, is more suitable for the use of existing experience practical, more scientific subjective recognition, reasoning, estimation and even determine the behavior of estimates. 2. To professional discipline habits accounting teachers to touch all the accounting practitioners to develop good discipline and good work habits no habits, it will lead to rambling style, as a side; no good professional discipline, possible implementation of the Therefore, professional ethics of teachers through a comprehensive accounting standard construction, there is help train teachers in the professional discipline of accounting practices to improve the accounting standards of professional ethics of teachers. 3. The ability to practice accounting as a teacher to promote action to improve all the accounting practitioners and enhance the ability to practice as the accounting professional ethics and code of conduct and other teachers into Employment for teachers on the use of accounting, regulatory examination, lifting retirement, etc., to increase and strengthen the moral aspects of their mandatory and binding, is conducive to encourage accounting teachers to learn and apply new knowledge and improve their practice ability and strength, making it the transfer of the road can understand the learned to accept, the grant recipients of the industry contributed to the employment career, the solution of the confusion reasonable benefit recipients of truth. Meanwhile, teachers in the practice of accounting activities in the behavior is right or not, legitimate or not, valid or not, will be fundamentally determines the social status of teachers of accounting and image. Third, to fully understand the cultivation of the accounting professional ethics of teachers from the school to see , should establish a complete education system of professional ethics and mechanisms, not only to the accounting of potential and real teachers in their learning and practice during the period of strengthening social and moral education, professional ethics of teachers and penetrate into the theory of accounting professional ethics and professional practice of learning; but also taught accounting teacher who taught the process to strengthen the cultivation of professional ethics, practice and evaluation. Specific measures in this regard are: focus on the characteristics of professional ethics education, the use of case teaching method to the formal reunification of the accounting professional ethics, especially professional ethics of teachers and curriculum materials used in accounting education and accounting practice, practice; on a regular basis accounting teachers ethical publicity, training, competitions, inspection, appraisal and other activities to help teachers in the formation of the accounting concept of lifelong learning; the accounting teachers, ethical, cultural knowledge, professional skills training combined to set before the noble practitioners reasonable career aspirations, in the midst of practice with a solid and high professional quality; strict accounting professional conduct of teachers and vocational qualifications, standardize the accounting teacher evaluation practice management and practice, so imperceptibly, naturally develop a good career morality, ethics form the correct habits and a solid moral foundation, has a good From a social perspective, teachers should be strict accounting continuing education and professional ethics regulation, through special training, typical case of propaganda broadcasts, the organization of participation in specific activities, accreditation and other forms of flexible educational content of professional ethics, change from passive learning active learning; should establish and improve professional ethics of teachers evaluation system of accounting and transaction files, to enhance self-discipline management accounting teachers, give full play to self-regulatory mechanism in the accounting professional ethics of teachers in the promotion of the role; should the accounting professional ethics of teachers, professional discipline, professional competence education and the professional ethics of teachers beliefs accounting, professional ethics will, professional ethics emotion, practice ethical behavior combined to form the school of education, pre education and further education characterized by multi-level, comprehensive education in the accounting professional ethics of teachers structure; should give full play to colleges, training centers,[link widoczny dla zalogowanych], publications, multimedia educational tools such as the role of modern education, the accounting education in professional ethics of teachers as an important strategic task and system engineering task; accounting teachers should be educated to the interests of a correct view, right view, and enhance its historical mission and sense of ownership.