As a new economic form, knowledge-based economy is supported by the production of knowledge and the full play of human intelligence, based on informationization and networking, and through continuous and comprehensive innovation, resources can be used most reasonably and effectively, and the harmonious unity of science and technology, economy and society can be promoted to achieve sustainable development. China's accounting professional ethics mainly includes dedication, honesty and trustworthiness, honesty and self-discipline, objectivity and fairness, adherence to standards, handling affairs according to law, participating in management, strengthening services, improving skills and serving the society. [Keywords:] moral quality, knowledge quality, organization and management ability, professional ethics, innovative ideas. As we all know, in today's world, the tide of economic globalization, information technology, internet and knowledge economy is surging, and human society is entering the era of knowledge economy. As a new economic form, knowledge-based economy is supported by the production of knowledge and the full play of human intelligence, based on informationization and networking, and through continuous and comprehensive innovation, resources can be used most reasonably and effectively, and the harmonious unity of science and technology, economy and society can be promoted to achieve sustainable development. Accounting personnel are the main undertakers of accounting work, and their quality, level and ability will directly affect the exertion of accounting functions and the quality of accounting work. In order to meet the requirements of the economic era, accountants should have the following qualities: First, moral quality. Financial work involves all aspects of social and economic life. The more economic and social undertakings develop, the more important financial work becomes. As the main body of "reflecting, supervising and controlling" financial execution, financial personnel have great responsibilities, and the professional ethics of accounting personnel is particularly important in the era of knowledge economy, which permeates every corner of society. China's accounting professional ethics mainly includes dedication, honesty and trustworthiness, honesty and self-discipline, objectivity and fairness, adherence to standards, handling affairs according to law, participating in management, strengthening services, improving skills and serving the society. Among them, honesty and trustworthiness are the basis and core of accounting professional ethics. Just as Premier * * * demanded: "Take honesty as the foundation, put morality first, abide by the standards, and do not make false accounts". Accounting professional ethics is the social ideological requirement for accountants, and it is also a spiritual constraint. Accountants should transform it into internal beliefs and internal qualities, strengthen professional ethics and self-discipline, and truly embody it in accounting behavior. Second, knowledge quality. Financial personnel must have knowledge of microeconomics and macroeconomics, which gives financial personnel a correct way of thinking and enables them to better grasp the impact of the economic situation on enterprise management. Accounting knowledge must be mastered skillfully. Accounting books and statements are the most important information sources for accountants to carry out financial management activities, and all activities and operations of enterprises are reflected in accounting accounts. Must have a certain level of policy, an excellent accountant should pay attention to macro-policies, master the background, significance, principles, concepts and problems to be solved of major accounting policies, and also have knowledge of finance, taxation, finance, securities and law closely related to accounting work. Only with these professional knowledge can we grasp the implementation rules of accounting work from a higher perspective, make correct professional judgments according to the objective environment, choose appropriate accounting policies, make reasonable accounting estimates and provide true accounting information. Third, organizational management ability. In the era of knowledge economy, real-time management, online management and remote control are adopted, with fast response and strong timeliness. As an economic management activity, accounting should also be consistent with this. In addition to the two basic functions of accounting and accounting supervision, accountants should also have the functions of predicting economic prospects, participating in business decisions, controlling economic processes and evaluating business performance, which requires accountants to have comprehensive organizational and coordination capabilities and management decision-making capabilities. Accountants should have team spirit and overall concept, proceed from the overall strategy, organize and coordinate the relationship between departments fairly, form a joint force, and realize the effective management of internal control. We should also actively reflect the situation and existing problems in business management activities to the leaders, put forward reasonable suggestions, participate in management, prediction and monitoring, so that the accounting after-the-fact reflection can become the forecast analysis in advance and become the staff and assistant of the decision-making level. Fourth, professional ethics. Accountants should have an unusual heart to look at the money they handle every day, and an open mind, "Love strong money and be weak, and always remain innocent." On the one hand, we should be proficient in accounting and improve our professional quality. On the other hand, we should constantly overcome our own desires, improve our professional ethics, be honest and stand the temptation of money. Start from yourself, live up to expectations, restrain yourself with strict systems, and inspire the world with noble professional ethics. Fifth, innovative ideas. In the era of knowledge economy, innovation is the soul of the whole era. Without innovation, there will be no development. It permeates all walks of life and all aspects of economic activities, and also brings opportunities and challenges to the development of traditional accounting. With the deepening of accounting reform in China, the process of accounting internationalization is accelerating. Facing the new situation and new requirements, accountants should have a sense of crisis and urgency, establish a sense of development and opening up, have the spirit of continuous progress and innovation, and improve the level of financial management.
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What qualities should statisticians have under the new situation? 1. What qualities should they have?
1, professional ethics. The professional ethics of statisticians is the sum of professional concepts, professional laws and professional principles formed by statisticians when they conduct statistical activities and deal with statistical relations, and it is the concrete embodiment of moral quality in statistical professional behavior and professional activities. Its main performance is: (1) love and dedication. Confucius said, "Knowing is not as good as being kind, and being kind is not as good as being happy." An excellent statistician should love his work, be happy with his post, and regard work as a need and the realization of self-worth. Facing the new situation and new requirements, we should have a sense of crisis and urgency, be diligent and pragmatic, dare to be the first, boldly innovate, constantly broaden our horizons, and gradually improve our work skills and professional level. (2) Simple style. An excellent statistician should have a good work style. Regardless of being a person or doing things, we must follow the principles of honesty and trustworthiness, seeking truth from facts, objectivity and justice, handling affairs according to law, being pragmatic and efficient, consciously participating in management, and serving the public enthusiastically. (3) willing to pay. An excellent statistician must put the interests of the country and the people above everything else, and be willing to be lonely and poor. Maintain a good attitude at work, overcome the weakness of one's own desires and behaviors, and constantly cultivate one's sentiment; In daily life, "always think about the law" and do "not do it because of the small good, not because of the small evil". Be honest, keep the secrets of the state and the unit, consciously safeguard the image of the unit, strive to do a good job in the basic work of statistics, provide statistical information reflecting the changes of objective things for decision makers, take the initiative to consult, and be a good staff officer.
2. Knowledge quality. Statistical work is a highly professional work and an important part of unit economic management. Statistical information is the basis of national macroeconomic decision-making. As statisticians, they must master rich statistical professional knowledge in order to do a good job in statistical work. With the development of market economy and the acceleration of economic globalization, especially after China's accession to the WTO, the professionalism and technology of statistics are constantly improving, and the requirements for statisticians' knowledge level, professional theoretical knowledge and business skills are getting higher and higher. The main manifestations are as follows: (1) Knowledge of macroeconomics and microeconomics must be possessed. This knowledge can give statisticians a correct way of thinking, so that they can better grasp the economic situation, adapt to the economic environment, have a global mind and care about the public. To study and investigate macroeconomic variables, we need indicators such as gross domestic product and gross national product; To study the process of macroeconomic implementation and examine the variables of macroeconomic implementation, we need indicators such as total supply and total demand, money supply and price level, and the overall level of international payments. The knowledge of demand and supply curve, elasticity theory, production theory, market structure theory, capital market, investment and so on in microeconomics is very important for management departments to make correct decisions. (2) Must be familiar with statistical knowledge and related knowledge. An excellent statistician must have a solid professional theoretical foundation, skilled business skills and extensive relevant knowledge. In addition to mastering and skillfully using statistical professional knowledge, you must also have knowledge of economy, accounting, finance, law, securities and other aspects closely related to statistical work. With these professional knowledge and related knowledge, he can grasp the implementation law of statistical work from a global perspective. (3) Must have a certain level of policy. As statisticians, we should pay attention to the national macro-policies and local micro-policies, and grasp the main problems that need to be solved when major statistical policies are introduced, such as: the change of national economic accounting methods is to be in line with international standards and participate in world economic trade, and the application of green GDP accounting is to count the impact of ecological changes on the national economy and maintain the comprehensive, coordinated and sustainable development of the national economy and the environment. We must master the laws and regulations of the country. Statistics law, detailed rules for its implementation, statistical work regulations and other laws and regulations are the basis for statisticians to carry out statistical work. We must remember them and use them flexibly.
Second, we must have the ability.
Ability is a subjective condition to be competent for a certain job. The ability of statisticians refers to an important condition for statisticians to complete statistical tasks, and it is unthinkable for statisticians without ability to complete statistical tasks well. The ability of statisticians mainly lies in: (1) management analysis ability. An excellent statistician is good at combining the professional knowledge he has learned with the practice of statistical work, accumulating experience, cultivating his thinking ability, making bold explorations and making continuous progress. Grasp the key points, hot spots and difficulties in daily complex economic affairs, make full use of a large amount of statistical information in hand, use professional statistical analysis methods, analyze many economic phenomena from a global perspective, find problems, find out laws, actively report the situation and existing problems to decision makers, put forward rational suggestions or measures to solve problems, participate in management and supervision, and make statistics change from post-event reflection to pre-event prediction and analysis, thus becoming a powerful staff of decision makers. (2) communication and coordination skills. * * * Large enterprises and institutions at all levels have specialized statistical agencies, equipped with professional statisticians. Small and medium-sized enterprises and institutions generally do not have statistical institutions, and statisticians are mostly accountants or other personnel. In view of this actual situation, statisticians must carry forward team spirit and handle all aspects of units and people well. Therefore, we must learn to communicate and coordinate with others, and constantly improve the quality of statistical services and professional level; It is necessary to have good language skills and profound writing skills, state problems and express opinions in simple terms, respect facts, treat people sincerely, convince people by reasoning, stress principles on major issues, stress style on minor issues, unite and cooperate, support each other, properly handle various relationships between departments, between superiors and subordinates, between units and the outside, and establish a good social image of statisticians. (3) the ability to participate in decision-making. Statisticians, as one of the managers of the unit, often participate in various decision-making activities of the unit. Of course, its main duty is to be a good staff officer and provide reference for the decision-making of the highest decision-making level. Statisticians find out the outstanding problems and weak links in unit management according to the information provided by relevant departments, and put forward feasible solutions for decision makers to choose. In the process of providing statistical information to decision makers, we should pay attention to being easy to understand, simple and easy to operate, simplify complex problems and concretize abstract problems.
In short, as statisticians, quality is the foundation and ability is the key. We should make ourselves a "specialist" and a "generalist". Facing the opportunities and challenges brought by the era of knowledge economy to the development of statistics, only compound statisticians can be eager for knowledge, study hard, innovate, unite and contribute, keep up with the pace of the times, and adapt to the needs of the ever-changing new situation and new trends, so as to continuously create a new situation in statistical work.
How do accountants face the challenges of the new situation? Today's society is an era in which knowledge economy is dominant, and the market competition is becoming increasingly fierce. In economic activities, financial personnel are bound to meet the challenges of various new problems. The knowledge level and quality of accountants directly determine the quality of accounting work. In order to improve the quality of accounting work and promote accounting work to better serve the economic benefits of the unit, it is necessary to improve the quality of accounting personnel. With the deepening of the reform of state-owned enterprises, the establishment of modern enterprise system and the gradual development and improvement of market mechanism, enterprises will also face a more complicated economic environment, which requires accountants not only to master accounting professional knowledge and technology, but also to abide by professional ethics and be familiar with related disciplines, abide by professional ethics and enhance the concept of legal system. First, strengthen professional ethics, good ideological and moral character and high political quality, which are the minimum qualities that financial personnel should have. Only by firmly establishing good professional ethics can financial personnel provide guarantee for the healthy, stable and rapid development of the unit economy. Improving the ideological and moral quality of unit financial personnel should be the first choice for financial personnel. (1) Necessity: 1. The professional ethics of accountants need to be strengthened. At present, there are some problems in the economic field, such as disorder, distortion of financial information, loss of state-owned assets, false accounts and "small treasury".
How to improve the quality of tax personnel under the new situation? First of all, I want to explain a problem. At present, there are many problems in the tax law system, some are imperfect, some are not standardized, and some are unclear, because I often encounter these problems in my work.
Secondly, in view of the above situation, I think it is most fundamental for tax administrators to improve their moral cultivation.
Third, improve their business ability and listen to the opinions of enterprise financial personnel. For example, in the concept of business tax and value-added tax, there is a saying that labor services are provided, and local taxes and national taxes must be paid. In this case, tax administrators should make a careful analysis, and can't handle the problem from their own standpoint.
Fourth, when enforcing the law, tax administrators cannot easily use the rights conferred by the tax law to pay taxes first. Although enterprises can carry out administrative reconsideration, the procedure is troublesome and time-consuming.
Fifth, as a tax official, we should publicize the tax policy in time. At present, tax policies are released quickly and there are many, but corporate financial personnel do not always see the new regulations in time. Therefore, professionals should publicize the tax law to enterprises at any time so that everyone can improve it together.
Sixth, tax officials should put themselves in others' shoes. See if it makes sense for enterprises to do so. For example, some units charge a little too much for gasoline, and even the fees are not allowed. I don't know whether the tax bureau is running the enterprise or the shareholders are running the enterprise.
Seventh, it is necessary to increase the punishment for tax officials who violate the law and stop their official duties, otherwise enterprises will really be unable to survive.
Eighth, as for other ways to strengthen political study, I won't talk about it.
How to improve the quality of employees under the new situation? After attending the video conference of the youth backbone training class organized by the provincial association, I was deeply touched. With the deepening of the reform of rural credit cooperatives and the increasing diversification of customer needs, the improvement of the quality of employees in rural credit cooperatives has increasingly become an important factor to promote the rapid development of rural credit cooperatives. Therefore, in order to adapt to the development and competition under the new situation, how to improve the quality of employees has become an urgent problem for credit cooperatives. In this regard, I think we should start from the following aspects: First, strengthen dynamic learning. Today's society is an era of rapid development of science and technology and frequent updating of knowledge and skills. In order to meet the development requirements under the new situation, we must strengthen dynamic learning. We should fully realize the importance and urgency of strengthening learning, strive to improve our own quality and ability, master the latest business knowledge and improve our business skills according to the actual needs of customers. Only in this way can we enhance our adaptability to market competition and ensure that we are in an invincible position in the fierce competition. Second, to improve work efficiency, we must first clarify the work objectives, reduce and avoid doing useless work at work. Secondly, to master business skills is the most fundamental and critical way to improve work efficiency. Third, the completion time and effect should be clear, and the corresponding work plan should be made according to the amount of work tasks. Fourth, it is necessary to reasonably divide the work and cooperate to achieve the effect of 1+ 1 greater than 2, and improve the overall work efficiency. As a member of the credit union, we should always be masters of our own affairs, take the credit union as our own business, turn competition into motivation, and strive to improve work efficiency, which can not only meet the requirements of market competition, but also promote the further development of the credit union. Third, in addition to constantly strengthening learning and improving business skills, it is also necessary to establish good career development goals to adapt to the increasingly fierce competition at present. First of all, we should base ourselves on our respective majors, recognize ourselves and give full play to our professional advantages. Secondly, we should combine the long-term planning objectives of credit cooperatives to find the best combination point between individuals and credit cooperatives. Take the prosperity and development of credit cooperatives as the professional goal, let yourself truly integrate into credit cooperatives, and finally maximize personal value and promote the better development of credit cooperatives. Fourth, changing work attitude determines behavior. Work attitude determines whether employees treat their work wholeheartedly or perfunctory, whether they are proactive or content with the status quo. Different working attitudes can produce completely different effects. In daily work, a positive employee can leave a good impression on customers through simple business, and customers are more likely to accept the financial products of credit cooperatives. On the contrary, an employee with a negative and decadent work attitude can only make things counterproductive. Undoubtedly, in order to adapt to the increasingly fierce market competition environment, only by facing the work with a positive working attitude can we truly love and be dedicated, and only by being dedicated can we be dedicated. Therefore, for the prosperity and development of credit cooperatives and to adapt to fierce competition, we should change the old working attitude, establish a positive working attitude and better serve customers. Fifth, strengthening teamwork is one of the important means to enhance the comprehensive competitiveness of employees. First of all, we should build mutual trust among employees and make the whole team very cohesive. Secondly, there should be benign conflicts, break through the fear of conflicts in the past, and guide and encourage appropriate and constructive conflicts. And through benign conflicts, we can optimize cooperation and improve the efficiency of the whole team. Thirdly, unswervingly implement it, and establish the consciousness that the decision-making scheme finally formed through benign conflicts on the basis of mutual trust should be effectively implemented, which is the ultimate goal of the whole team cooperation. At present, credit cooperatives should combine the needs and changes of economic development and the construction of agriculture, countryside and farmers, further strengthen the division of labor and cooperation among employees, give full play to the professional advantages of employees, form a joint force, and then enhance the competitiveness of credit cooperatives.
Under the new situation, how to improve the quality of grass-roots power supply marketers, led by the director, is the premise of improving the professional quality of employees. After the "two reforms and the same price", the power supply company set up a rural power supply station, canceled the village electrician, and set up a rural electrician team under the unified management of the power supply company. Although there is only one word difference between village electricians and agricultural electricians, their duties and legal responsibilities have undergone fundamental changes. For a long time, influenced by many factors, the original village electrician has a part-time job, low education level and poor business skills, and it happens from time to time to seek personal gain by electricity. In recent years, through the company's education and training, the overall quality of agricultural electricians has been greatly improved, but there is still a certain gap with the company's requirements and the current needs of rural economic development. To improve the overall quality of power supply station staff, we must first improve the quality of all station staff. First of all, we should start with the director of the power supply station, who is the core of the power supply station. Therefore, first of all, we should improve the quality of the director, whose professional skills, professional ethics and professionalism are related to the work of the whole station. The director should be professional, dedicated and innovative, truly "people-oriented" and "humanistic care", improve the professional quality of the director of power supply station, and lead everyone to do a good job in power supply station. The second is to strengthen the professional quality of full-time and team leaders. In the past two years, based on the principle of survival of the fittest and competition for posts, the company has let some young comrades serve as full-time or team leaders of power supply stations, which has injected fresh blood into the management of rural power supply stations. They have comprehensive knowledge and excellent professional skills. However, how to transfer their knowledge to other employees and improve their nutrition is lacking. Lack of how to unite and lead other employees in their own posts and play a team spirit. Therefore, I think that only the full-time and monitor of the power supply station set an example, asking others to do their own jobs first, not afraid of harsh environment and heavy work, willing to bear great hardships and sweat, play a vanguard and exemplary role, and improve their professionalism, can we improve the professionalism of all employees in the power supply station. 2. Strengthening study and improving post business skills are the key historical reasons for improving employees' business quality, resulting in low education level and poor business skills of employees in power supply stations. Only through study and training can the employees of power supply station adapt to the development of history and the company and improve their job skills. Learning is the basis of progress and improvement of professional quality. Learn to teach yourself and often recharge yourself. At present, all power supply stations have established workers' homes, equipped with books, and the company conducts skills training and appraisal for employees. Most employees have also obtained middle and senior professional titles, and some employees in the power supply station organized by the company have obtained technician qualifications. The number of employees in power supply stations who have participated in correspondence study is increasing, and they have successfully obtained diplomas from technical secondary schools, junior colleges and undergraduate courses respectively. In practical work, the power supply station always feels that there is a lack of employees who can open "two tickets and one single card", employees who can draw CAD drawings, people who are proficient in marketing system, PMIS system and ERP system, and people with writing skills. There are cases where no one can write summary reports and news reports. The reason is that employees study for diplomas, compete for rankings and train for salary adjustment. The purpose of learning is to better work, how to carry out targeted learning and training for each major, each team and each post, and comprehensively improve the working ability of employees in this post, so that employees in power supply stations can learn in practice, practice in learning, improve their post business skills, enhance professional support, and create a good learning environment, learning atmosphere and learning motivation for employees.
How to retain employees under the new situation? Enterprises mainly care about employees' life beyond eight hours, create a good hardware environment for them, and always care about their mood. When employees resign, they should ask themselves, understand the specific reasons, take a warning and improve in time.
How to write a graduation thesis in the outline of China's frontier counter-terrorism countermeasures under the new situation generally refers to junior college graduation thesis, undergraduate graduation thesis (bachelor's degree thesis), master's degree thesis (master's degree thesis), doctoral degree thesis (doctoral degree thesis) and so on. Papers that need to be written and submitted before academic completion are one of the important parts of teaching or scientific research activities. Its main purpose is to cultivate students' ability to comprehensively apply the knowledge and skills they have learned, integrate theory with practice, and independently analyze and solve practical problems, so that students can engage in their professional work and carry out relevant basic training.
Its main purpose is to cultivate students' ability to comprehensively apply the knowledge and skills they have learned, integrate theory with practice, and independently analyze and solve practical problems, so that students can engage in their professional work and carry out relevant basic training. The graduation thesis should show that the author can accurately grasp the basic professional knowledge he has learned, learn how to comprehensively use the knowledge he has learned for scientific research, and have a certain understanding of the research topic. The scope of the thesis topic should not be too broad, and generally choose one side of an important issue in this discipline.
Management Accounting Thesis: How to do a good job in the qualification standard of accounting results of industrial enterprises under the new situation: the first-class subject qualification standard predicts 60 points (full score 100 points in all subjects). Validity period of achievement management: those who take the primary accounting qualification examination must pass all subjects within one examination year before they can obtain the primary accounting qualification certificate.