Professional ethics of financial personnel

Professional ethics of financial personnel

Professional ethics of financial personnel. The work of financial personnel is very attractive. Finance, you can manage money or be greedy for money. Once you don't stick to your professional ethics, it's easy to go astray. We should not only do a good job in financial supervision, but also strengthen the professional ethics construction of financial personnel themselves.

Professional Ethics of Financial Personnel 1 Professional Ethics of Financial Personnel

First, the current situation of professional ethics of financial personnel in China.

China's financial industry has a long history. Since ancient times, dynasties have changed and overlapped, and government offices have often changed, but the finance office and the money office have remained unchanged. When the financial industry as an independent profession appeared in the ranks of mass work, the initial moral system required honesty, seriousness and diligence. With the continuous development of China's economy, the work of financial personnel has experienced complex changes from quantity to quality, from simplicity to complexity, from single account book record to participation in enterprise management to providing financial information, and this trend is still strengthening. With the continuous improvement of its functions, the professional ethics of financial personnel are also improving, and the moral beliefs of personnel in this industry begin to appear more or less moral distortion and the decline of personnel quality. Economy is the foundation and motive force of a country's development. At present, under the condition of market economy in China, some financial personnel have outdated and distorted professional ethics, lack a sense of responsibility for their work, make false accounts and provide untrue financial information to financial decision makers, which leads to the wrong judgment and development direction of financial decision makers. There are many people in China's financial industry. In the constantly improving economic system, the disconnect between personnel ability and professional requirements is gradually exposed. There are nearly100000 people in China's financial industry, but there is a relative shortage of managers urgently needed for economic development, which shows that there are still many problems in the financial industry.

Second, China's financial personnel professional ethics problems

1, personnel quality decline With the continuous development of China's economy, the country's demand for financial personnel has greatly increased. From the most primitive accountant to the current employees, no matter how capable the personnel are, they all go into battle together, and even people who have been engaged in this industry have stepped in. This has formed a mixed industry system, greatly reducing the moral quality of financial personnel.

2. Eat at home and fill the warehouse yourself. With the progress and development of modern society, countries and enterprises are constantly strengthening the welfare, work and salary environment of their own people and employees in the industry. Try to provide convenience for employees' life and transportation. Reimbursement of staff travel expenses. It is this that makes some people lose their original moral beliefs. Finance is not recorded, expenses are inflated, and the reimbursement expenses of enterprises are increased, making it their own income.

3, relational work, relatives are professional leaders. The work and influence of financial personnel require him to show disrespect when necessary. Financial work is nicknamed watchdog in the west, which shows that the job of financial personnel is to manage financial affairs well and calculate accounts accurately. Now some financial personnel attach importance to relationships and climb relationships. Relationships mean a promotion or a raise, and you can work carefree. Taking relatives as leaders, the requirements of relatives should be more important than the bottom line of professional ethics, and supporting their relatives will lose their professional ethics.

4, abuse of power, abuse of power for personal gain, the operation of the financial industry requires all staff to fully and appropriately use their rights to bring benefits to enterprises and crack down on illegal activities. In reality, many financial personnel do not know how to use their rights and the scope of their rights. Even some financial personnel abuse their powers, manage beyond their authority, change or instruct others to make false accounts, seek personal interests and harm public interests.

5. The cooperation is unfavorable and the financial process is full of loopholes. Financial work is like a workshop, and it is also an assembly-line way of working. Any mistake in any link will lead to the failure of the whole financial work. The financial personnel are intrigued and the cooperation is unfavorable. As a result, they don't know when to enter, and they don't know when to enter, which leads to confusion. The whole financial process is full of loopholes and frequent mistakes, and the whole financial work fails, causing great losses to enterprises.

Third, the impact of professional ethics of financial personnel

(A) Impact on enterprises, the level of professional ethics of financial personnel has a significant and far-reaching impact on enterprises and even the society. Wrong professional ethics beliefs will lead to adverse financial work of enterprises, and financial personnel will continuously make false mistakes and false statements, accounting for more columns and less, changing financial information and distorting financial processes, which will directly affect the confirmation, measurement, processing and output of financial information by financial personnel, thus affecting their functions, making wrong statements and misstatements. Wrong financial information will lead to wrong financial decisions and provide the wrong development direction, from financial loss to bankruptcy. Whether the financial information is true or not depends on the professional quality and working attitude of financial personnel, and the attribution is basically whether the professional ethics of financial personnel meet the professional requirements and social development trends. Good moral quality will bring a warm spring to an enterprise.

(B) the impact on society The professional ethics of financial personnel is not only related to the survival of enterprises, but also related to the development of society. Economy is the wealth of society, and the knowledge and keeper of these wealth are financial workers. The professional ethics of financial workers will affect the accumulation and capacity of social wealth. Good professional ethics can promote social development and increase wealth accumulation. And bad professional ethics will destroy the financial workflow, affect the year-end financial authenticity of enterprises, have a major impact on society, consume the original social wealth, personal desires surge, and even cause social chaos in serious cases.

Iv. Importance of professional ethics of financial personnel Based on the above status quo and influence, it is not difficult to see the importance of professional ethics of financial personnel.

The importance of professional ethics is not only manifested in work and life, but also its influence is profound and serious. The lack of professional ethics and the dilution of professional concepts will not only have a serious impact on enterprises, but also have unimaginable consequences for the country and even society. Recently, the Guangzhou Intermediate People's Court made a first-instance judgment on Chen Liming, Finance Minister of China Southern Airlines Group, who committed the crime of accepting bribes, misappropriating public funds and committing treason. Chen Liming is suspected of taking bribes. 98.5 million yuan, embezzling public funds 1234 yuan. /kloc-0 1.43255 billion yuan, of which10.20 billion yuan was embezzled, and Peng Anfa was suspected of embezzling 300 million yuan. It can be seen that the professional ethics of financial personnel is particularly important. If the defendant in this case had a strong professional ethics, he would not have made such a mistake. Of course, there may be external factors, but internal factors do play a leading role-that is, professional ethics, and the professional ethics of the defendant in this case is worthless. Therefore, how to strengthen and improve the professional ethics of financial personnel is very urgent. The improvement and improvement of professional ethics is only a personal view.

Five, in view of the above problems and the factors that affect the professional ethics training of financial personnel in China, several solutions are put forward.

Traditional education and training methods

1, for example-the budding education school in the school is a place where educated people are highly concentrated in society, and it is also an enlightenment place for cultural traditions, spiritual thoughts and contact with the society to do things. The quality and quantity of students represent a country's future development ability in modern society and indicate whether a country can be prosperous and strong. Most of them are teenagers, and most of them have little understanding of society. And school education is to instill traditional culture into these people, sow the seeds of wisdom, and cultivate students' ways, methods and moral conduct. Therefore, the moral cultivation of financial personnel first comes from the initial school education, just like planting flowers on a piece of land, which will take root and sprout when conditions are right. So school education is very important.

2, social education-continuing education is the continuation of school education, in order to better combine theory with practice while financial personnel work, that is, to improve the professional skills of financial personnel, deepen and consolidate the professional ethics of financial personnel, so that financial personnel can truly be dedicated, honest and trustworthy, honest and self-disciplined, objective and fair, adhere to standards, and participate in management. Continuing education is the intermediate link of the professional skills and moral cultivation of the whole financial personnel, and financial personnel are always reminded not to be confused because of small profits.

(B) supervision methods in the real society

1, social supervision Social supervision is to mobilize all social strata, groups and every pair of eyes to supervise and inspect the moral behavior of financial personnel.

(1) create public opinion, use the pressure of public opinion to restrain the moral behavior of financial personnel, introduce the opinions of the masses, and let people with moral corruption dare to think and dare not do it.

(2) make full use of the audit system to check and assess the work quality and performance of financial personnel, find out the old and decadent from the financial personnel team, and avoid the phenomenon of making up the rest.

(3) Give full play to the legal punishment system, and give legal sanctions to financial personnel who make false reports, conceal reports, underreport reports and provide false financial information, and will never tolerate them.

2. Enterprise internal control The enterprise internal control system is a way of enterprise self-supervision and control. With the deepening of the market economy, the scale and development speed of enterprises have increased unprecedentedly, and the corresponding financial personnel of the company have surged, so it is difficult for managers to cover everything, and there will be fish escaping from the net. This requires enterprises to supervise the domestic industry of financial personnel while developing and growing. Therefore, the establishment of enterprise internal control system is the need of the times and development.

(1) To establish an internal control system, financial personnel should be separated from each other, and related and close financial work should be done by different personnel.

(2) To establish an internal control system, it is necessary to strengthen leadership management and assign financial personnel to different leaders for management, so as to avoid "acquaintance work".

(3) To establish the internal control system of the enterprise, it is necessary to implement the tenure system for financial personnel, and the same job should be carried out within a certain period of time to avoid "soldiers" who have been in the same position for too long.

(4) The establishment of enterprise internal control system requires that financial personnel in closely related positions in the financial industry should not be relatives to prevent "related work".

3, the establishment of enterprise accounting responsibility system, enterprise supervision of financial personnel should not be limited to the separation and separation of personnel, but also establish a responsibility system, giving different financial personnel different responsibilities and authorities, so that they can play their professional skills and restrain professional ethics, and should be given responsibilities and rights on the basis of internal control, combining rewards and punishments.

(1) We should establish a reward and punishment regulation for the achievements and faults of financial personnel in their posts, so that there will be rewards and punishments.

(2) Use laws and regulations to restrain the working attitude and professional ethics of financial personnel, and bring financial work into the legal development track. Let financial workers understand that any enterprise

(3) On the basis of enterprise internal control, all aspects of financial work are managed at different levels, and all aspects of work are under the supervision of leaders and employees. Financial personnel should be responsible to leaders, and leaders should be responsible to employees.

(C) financial personnel self-supervision and self-discipline, improve moral cultivation.

1, self-monitoring, always alert to one's own morality is equivalent to the work of legal and financial personnel, which has great influence, so the state has formulated corresponding legal systems to maintain and supervise the work order of the financial industry and spur the professional ethics of financial personnel. Financial personnel should stick to financial standards in their posts, do not engage in malpractices for selfish ends, do not corrupt professional ethics, and are not confused by money. To do this, we can't just rely on the laws of the state and the supervision of the masses. The most important thing is that financial personnel should learn self-supervision, put their own behavior and morality under their own supervision, and be alert and remind themselves of what to do and what not to do. As the old saying goes, "If you have something to do, do nothing." Then, as a steward of an enterprise, you should stand on your own feet and resolutely guard the moral barrier.

2, clean and honest, clear responsibilities, adhere to the standards in the financial industry, some people can't help but commit crimes because of the temptation of money, and it is too late to be vigilant afterwards. Therefore, financial personnel should always play the spirit of twelve points. Deeply understand the significance of money between life and professional ethics, stick to the collective position, and be a clean and honest financial worker. We should regard the code as a section in the life procedure, always keep in mind the provisions, duties and rights of the code, and do not abuse power for personal gain, trample on the code and ignore it. We should take the guide as the standard of work and study.

6. Conclusion The importance of professional ethics training for financial personnel is related to the economic development of enterprises and even the country.

The professional ethics of financial personnel needs self-cultivation, social and mass supervision and legal maintenance. His importance is the interpretation of an industry, a group, a way of working and an attitude. Professional ethics is the soul and is indispensable for every kind of work. We need to constantly improve and improve our professional ethics, keep up with the development of the times, and constantly explore ways and means to correct moral defects, perhaps learning, perhaps sanctions. Our ultimate expectation is to establish and maintain a perfect professional ethics system, which is the most brilliant peak of an industry.

Professional ethics of financial personnel 2. Current situation of professional ethics of financial personnel in China

On the whole, the vast majority of financial personnel and their relevant responsible persons in China have a correct professional attitude and a high level of professional ethics. However, there are also some financial personnel who violate professional ethics and even commit crimes:

1, corrupt professional ethics, greedy for money, lustful, power-hungry.

Due to long-term neglect of their own moral cultivation, a very small number of financial personnel, in pursuit of luxury life and personal enjoyment, can not withstand the temptation of money, power and beauty, and use fraud and fraud to embezzle a large number of state property, causing huge losses to the state and units.

2, under the pressure of unit leaders, lose professional ethics.

Most financial personnel in our country mainly work under the leadership of the person in charge of the unit. In the fierce market economy competition, some financial personnel often face the threat and pressure of being dismissed, laid off and unemployed. Financial personnel may lose their jobs if they don't listen to the arrangement of the leaders and act according to their intentions. In this case, some professional financial personnel are forced to give up their professional ethics and lose their principles when they are instructed, instigated or forced to forge or alter financial information.

3. Lack of professionalism and poor financial expertise.

At present, some financial personnel in our country are sloppy, perfunctory and lack enthusiasm and enthusiasm. Some financial personnel do not pay attention to professional training and professional learning, and their financial theoretical level, professional level, business ability and computerized knowledge are poor, so they cannot adapt to the ever-changing new situation and new situation.

4. Ways to strengthen the construction of professional ethics of financial personnel

4. 1 Establish a complete moral education system

Strengthening the professional ethics construction of financial personnel is a long-term systematic project, and it is necessary to establish a supporting moral education system, not only to strengthen social moral education during primary and secondary school study, but also to infiltrate financial professional ethics into professional learning content during university or vocational study, and to organically combine moral education, cultural knowledge and professional skills training. Let students set up lofty career ideals before engaging in financial career, so as to treat their financial career correctly in the future, be dedicated, happy and diligent, and lay the foundation for their good moral quality.

4.2 Use legal means to restrain and limit unethical behavior.

Giving full play to the deterrent function of law can not only curb and reduce the occurrence of financial personnel's economic crimes, but also prevent the corruption of financial personnel's professional ethics. Perfecting and perfecting the financial laws and regulations system and strengthening the construction of legal environment are of great significance for strengthening the professional ethics and self-discipline of financial personnel and reducing their unprofessional behavior.

4.3 Establish and improve the internal supervision system

Perfect internal supervision and restriction mechanism can prevent immoral behavior and illegal behavior from various channels. These internal supervision and restriction mechanisms should include sound internal control system, internal audit system, financial post responsibility system and internal audit system.

4.4 Strengthen the moral cultivation of financial personnel and unit leaders

Strengthening the professional ethics of financial personnel has two meanings: first, financial personnel carry out self-transformation, self-exercise and self-improvement of their own ideological quality in accordance with the high standards of professional ethics in their professional activities; The second is to realize the overall improvement of moral quality and ideological realm in conscious activities.

The construction of financial professional ethics has become an inseparable and important part of financial work and is a long-term process. However, we firmly believe that as long as Qi Xin from all walks of life make concerted efforts, China's financial industry will go to the world with a new attitude.