1, dedicated. That is to say, accountants should love their jobs, study hard and adapt their knowledge and skills to the requirements of their jobs.
2. Familiar with laws and regulations. That is, accountants should be familiar with financial laws and regulations and the unified accounting system of the state, and make extensive publicity in combination with accounting work.
3. Act according to law. That is, accountants should carry out accounting work in accordance with the procedures and requirements stipulated by accounting laws, regulations and rules to ensure that the accounting information provided is legal, true, accurate, timely and complete.
4, objective and fair. In other words, accountants should be realistic, objective and fair when dealing with accounting affairs.
5. Do a good job of service. In other words, accountants should be familiar with the production, operation and business management of their own units, and use the accounting information and accounting methods they have mastered to improve the internal management and economic benefits of their own units.
6. Keep a secret. In other words, accountants should keep the business secrets of their own units, and shall not provide or disclose the accounting information of their own units to the outside world without authorization, except as provided by law and with the consent of the leaders of the units.
As a professional group, professional accountants bear multiple responsibilities of the state, employers and society, and all parties have high expectations for their abilities. Some of these abilities can be quantified, such as years of work experience, some can be obtained intuitively, such as relevant certificates, and some need to be tested at work, such as work attitude and communication skills.
Developing information professional accountants requires three abilities.
1, professional ability.
For accountants, professional competence includes the mastery and skillful application of professional knowledge determined by posts. For example, general ledger accounting needs to master accounting standards, unit accounting system, tax law, economic law and other professional knowledge in order to master the handling methods of specific businesses. The requirement for professional ability is determined by factors such as industry, post and nature of the unit, and what is required is a comprehensive grasp of specific business types.
With the complexity of economy, accounting work has become more complicated, and new knowledge and skills that accountants need to master are constantly emerging. For example, some fair value calculations require the use of complex numerical models.
2. Work skills.
Work skills are skilled operation of work tools, and the most common is mastery of computer operation skills, such as EXCEL and WORD. On the one hand, we should improve work efficiency, on the other hand, we should improve work quality. Skillful operation of EXCEL can make business achieve the effect of office work, and accordingly make accountants have more output in unit time. In addition, there are communication skills such as foreign languages.
3, including the soft ability of professionalism, that is, the "moral" aspect of having both ability and political integrity.
The nature of the job dealing with money determines the particularity of this position. External temptation and internal pressure make professional ethics particularly important. Work ethics is mainly manifested in the need to abide by the principles of honesty, objectivity, due diligence and behavior compliance, which belongs to the nature problem and is the basis of accounting profession. This direction can be extended to communication and coordination ability, team leadership ability, talent training ability and so on according to the rise of the position.
References:
Baidu Encyclopedia-Basic Accounting Work Standard