Professionalism, self-consciousness and comprehensiveness.
One of the characteristics of accounting profession is professionalism. Accounting professional ethics is put forward by accounting professionals, which is closely related to accounting professional activities and has distinctive accounting professional characteristics. The second is consciousness. The binding effect of accounting professional ethics on accounting work and accounting personnel mainly depends on the power of public opinion and morality. The characteristics of accounting professional ethics The third characteristic of accounting professional ethics is comprehensiveness. There are requirements not only for the professional quality of accountants, but also for their ideology and morality.
Accounting career planning is mainly to accumulate experience, and the main routes are firm, audit help B management, audit senior audit, audit manager senior audit manager and partner. Under China's current economic system, accounting firms are the bridge between the government and enterprises, the link between owners and operators, independent of the government and enterprises, and the third person with statutory social functions and no profit as the primary goal.
Personnel engaged in accounting work must obtain the accounting qualification certificate and pass the corresponding level of accounting professional and technical qualification examination or evaluation. As the person in charge of an accounting institution (accountant in charge), in addition to obtaining the qualification certificate of accounting practice, he should also have the qualification of professional and technical positions above accountant or have been engaged in accounting work for more than 3 years; After obtaining the qualification of accountant, the chief accountant shall be in charge of an important aspect of financial accounting work in a unit or unit for not less than 3 years.