What are the professional values of accountants?

Values, that is, gains and losses, right and wrong, advance and retreat, are all included in the socialist core value system. For accounting talents, values have special professional significance. This is because accounting talents are professionals and have knowledge and skills that non-professionals do not have, and there is information asymmetry between professionals and non-professionals. The economic decision of millions of people depends on the judgment of accounting talents. Without the guidance of correct values, the professional activities and professional judgments of accounting talents will lose sight, which will not only improve the public interest, but will harm the public interest. The values that guide the professional activities and judgments of accounting talents are professional values.

The professional values of accounting talents should be summarized into four main contents:

First, the starting point of professional activities and professional judgment is to safeguard public interests, not the gains and losses of their own interests;

Second, adhere to the moral principle of honesty and responsibility, respect facts, and do not express opinions without factual basis and logical support;

Third, adhere to the life-long learning lifestyle and speak only in the professional fields you are familiar with;

Fourth, maintain an independent, objective and fair attitude, don't take on professional tasks with interests, even if you work in an enterprise, you should maintain an objective and fair attitude and don't listen to instructions that violate laws and professional standards.