The current situation and analysis of financial personnel ethics

At present, the current situation of the professional ethics of financial personnel is not optimistic, mainly in:

A part of the financial personnel work attitude is not correct, work irresponsible, resulting in the financial accounts of the data reflecting the untruth.

Self-quality needs to be improved. Financial staff is a specific financial work participants and implementers, the quality of financial work and the quality of financial staff has an inextricable link. In practice, some financial personnel lack of professionalism, work impatient, not down-to-earth; do things only by experience, business is not fine and not willing to learn; work can not be proactive, shirking responsibilities, lack of collaboration; lack of responsibility, business is not timely. Financial personnel in the work of all kinds of disharmony in the performance is mainly due to the quality of the financial personnel themselves are not high.

Two, part of the financial staff lack of team spirit and spirit of cooperation, in the work can not proactively cooperate with the relevant business departments, resulting in financial accounting and financial analysis can not be carried out properly on time, the financial sector can provide accounting information is inaccurate and seriously lagging behind, and can not provide timely decision-making for the leadership of the reliable accounting information.

Forced by the leadership pressure, passive mistakes. In this era of rapid economic development and increasingly fierce competition, it is not too much to say that some enterprises' false accounting information is a direct reflection of the will of senior management. In some cases, the distortion of accounting information is the result of direct authorization and planning by the senior management of the enterprise, which is the need of the enterprise's economic interests and the development of the enterprise. Due to the needs of the economic interests of enterprises, financial personnel will meet the requirements of senior management of enterprises to create certain data artificially, financial personnel under pressure to have to create some data to meet the needs of enterprises, resulting in accounting information reflecting the distortion. Due to the nature of the financial work itself, as well as the financial work and the senior management of the enterprise's direct affiliation, the senior management of the enterprise's professional ethics directly or indirectly affect the professional behavior of the financial staff, and then infiltrate the enterprise's financial work.

Third, some of the financial staff business is not refined, work is not down-to-earth, work arbitrarily, accounting work is not standardized, affecting the quality of accounting information.

Enterprise interdepartmental cooperation is also one of the causes of distortion of accounting information. Lack of teamwork and collaboration between business departments, the work is not able to carry out adequate communication and consultation, in the event of a problem can not be from the perspective of the solution, each other shirking responsibilities, economic information can not do *** enjoy, a variety of economic information can not be summarized in a timely manner, resulting in a lag in the accounting, accounting information is not reflected in a timely manner, the function of the department is unable to carry out the necessary analysis of economic activities and summarize the business will not be able to Timely detection of errors or loopholes in management, affecting the efficiency of the enterprise and the management of the effect, and thus affect the development of enterprises.

Four, part of the financial personnel lack of professionalism and service consciousness, eat, take, card, want and other unethical behavior occurs.

Lack of strong supervision and scientific evaluation mechanism, the financial work of the problem can not be rectified in a timely manner, it is difficult to prevent the recurrence of false accounting information. Some of the financial review or financial supervision department's work is just a formality, the problems found in the inspection is not enough attention, can not adhere to the principle of punishment is not strong enough, so that some irresponsible financial personnel to grow a sense of fluke, the distortion of accounting information continues to continue, affecting the quality of accounting information. The lack of scientific evaluation mechanism, can not correctly evaluate the performance of financial personnel, rewards and penalties are not clear, unfair treatment, will affect the work of financial personnel enthusiasm and responsibility, work with negative emotions, will certainly affect the efficiency and effectiveness of the work, and then bring negative negative impact on the enterprise.