At present, the level of social professional ethics is declining, as we all know. Not long ago, Xinmin Evening News published a shocking news: a male teacher beat a female classmate to death in front of all the students in a primary school in a certain area. Such information is undoubtedly thought-provoking. Teachers are regarded as the greatest and noblest profession in the world and the shaper of human soul. Such a role, loved and worshipped by the world, actually ruined a young and hopeful life, which makes us think deeply: where is the professional ethics of teachers? Not only in schools, but also in hospitals, the cold faces and words of doctors and nurses often make us shudder. While lamenting that human feelings are cold and warm and the world is cold, we will also think about professional ethics.
Professional ethics includes professional ideal, professional belief, professional attitude, professional quality, professional responsibility, professional conscience and many other aspects. A person's lack of professional ethics is reflected in lack of enthusiasm for work, incorrect attitude and no sense of responsibility. Why is this happening? Try to make a brief analysis from the perspective of schools and students. From the school's point of view, because people are still biased against vocational schools, they think that if they can't learn cultural knowledge well, they can only enter vocational schools to learn technology, and higher vocational education is considered as a refuge for students who fail in the college entrance examination. Generally speaking, students with good grades and ideals have entered comprehensive universities, so vocational schools lack advantages over ordinary universities in terms of students. On the other hand, because vocational education, especially higher vocational education, responds to the call of society for higher vocational and technical talents, it cultivates advanced applied talents from all walks of life such as production, management and service, and has obvious vocational skills and skills. Of course, the cultivation of students' ability is the basic starting point and foothold of vocational education, and it is the first training goal of the school. In contrast, the goal of moral education is vague, and there are many uncertain factors such as what kind of people and how to cultivate them, and there is no certain standard to measure them. Therefore, schools often ignore the education of students' humanistic quality. From the students' point of view, students who enter higher vocational colleges often think that they have failed in the college entrance examination. Entering higher vocational colleges is a "failure" and a helpless choice. They feel that vocational schools have a bad reputation and image, which leads to inferiority, loss of enthusiasm for study and work, and dissatisfaction with work. Lack of professional ethics is also natural. There is also a class of students who enter vocational schools and think that their future work will be very clear. As long as they learn technical skills well, they can sit back and relax, thus ignoring the improvement of their professional ethics and literacy.
Compared with general social morality or class morality, professional morality has its own characteristics: it has distinct professionalism and diversity, and has a specific scope of application; Its content is concrete, relatively stable and continuous. The content of professional ethics includes five aspects: the improvement of professional consciousness, the cultivation of professional emotion, the exercise of professional will, the establishment of professional ideal and the cultivation of good professional behavior habits. How to cultivate professional ethics and carry out professional ethics education, try to put forward the following suggestions:
1. Socialist professional ethics is the concrete practice of serving the people wholeheartedly in all walks of life. The main requirements of professional ethics are: (1) to establish the idea of serving the people wholeheartedly, which is the starting point and the end result of professional ethics. (2) be loyal to their duties, love their jobs, study hard in vocational technology and business, and give full play to their creativity in professional activities. (3) Abide by the law, unite and cooperate, be honest and trustworthy, and treat the work with the spirit of ownership. (4) strive to improve work efficiency, ensure work quality, pay attention to increasing production and saving, take good care of public finances, and be honest and clean. Because all walks of life have their own characteristics and professional ethics are different. Therefore, according to the nature, position, function and characteristics of the industry, according to professional activities ... >; & gt
Question 2: Why should any profession have corresponding professional ethics? correct
Characteristics of professional ethics
1. The scope of application of professional ethics is limited.
Every profession bears specific professional responsibilities and obligations. Due to the different professional responsibilities and obligations of various occupations, their specific specific professional ethics are formed.
2. Professional ethics has the historical inheritance of development.
Because the profession has the characteristics of continuous development and continuity from generation to generation, not only its technology is passed down from generation to generation, but also its methods of managing employees and dealing with customers have certain historical inheritance. For example, "there is no class in teaching" and "never tire of learning and never tire of teaching".
"Diligence" has been a teacher's professional ethics since ancient times.
3. Professional ethics has various manifestations.
Due to the specific and meticulous requirements of various professional ethics, its manifestations are various.
4. Professional ethics has strong discipline.
Discipline is also a code of conduct, but it is a special code between law and morality. It not only requires people to consciously abide by it, but also has certain compulsion. As far as the former is concerned, it has moral color; As far as the latter is concerned, it has certain legal color. That is to say, on the one hand, observing discipline is a virtue, on the other hand, observing discipline is mandatory and requires law. For example, workers must implement operating procedures and safety regulations; Soldiers should have strict discipline and so on. Therefore, professional ethics is sometimes expressed in the form of systems, articles of association and regulations, so that practitioners can realize that professional ethics is also disciplined and standardized.
Question 3: Why should we abide by professional ethics? I think that to be a competent worker, we must first abide by the moral norms. A very important aspect of professional ethics construction is to cultivate and establish the moral responsibility consciousness of moral behavior subjects, which is a problem that people pay more attention to in recent years. If a laborer can't even do the moral standards that he must abide by in his post, what can he talk about doing a good job? With the development of modern social division of labor and the enhancement of specialization, the market competition is becoming increasingly fierce, and the requirements for employees' professional concepts, attitudes, skills, discipline and style are getting higher and higher. We should vigorously advocate the professional ethics with the main content of "love and dedication, honesty and trustworthiness, running the judiciary well, serving the masses and contributing to society" and be a good builder in our work.
Morality or moral character is one of the most powerful driving forces for the success of enterprises or employees. If an enterprise drag out an ignoble existence or dominate the market, it may be profitable for a while; If employees are opportunistic and selfish, there may be temporary economic benefits. However, what is really lost is morality or moral character, which is the greatest source of strength for success. Martin Luther pointed out: the prosperity of a country does not depend on the soundness of its treasury, the firmness of its castle, or that it is not gorgeous; It lies in the civilized quality of its citizens, that is, the education people receive, their foresight and character. This is the real interest and real strength.
China is different from the past. With the return of Hongkong and Macau and China's accession to the WTO, China will step into the ranks of internationalization. However, as the most basic workers, if they don't lay a good foundation for the construction of the motherland, it will be just like Gai Lou. The foundation is unstable How can we support a building? Therefore, we workers, like foundations, must firmly stick to the bottom of society and lay a solid foundation, so that our country can develop in the right direction and stand tall among the nations of the world. I believe that as long as we work hard, we will be a good cornerstone, so we must start from ourselves, cultivate our sense of responsibility for work, give full play to our sense of responsibility, and earnestly fulfill our professional ethics. Only in this way can we.
In a word, professional ethics is a barometer of social atmosphere. The quality of professional ethics not only reflects the self-image and overall quality of the industry, but also has a great influence on the improvement of social atmosphere. The tree of life is evergreen, absorbing enough rain and sunshine, and the flower of professional ethics is brilliant, rooted in the fertile soil of love and affection. The construction of professional ethics will also win a new spring in social and economic development.
Question 4: Why should professional ethics be improved? The cultivation of teachers' professional ethics is not only a theoretical issue, but also a practical issue. In order to make teachers' moral principles and norms become the norms of teachers' behavior, we must rely on teachers' unremitting efforts and consciously cultivate and exercise, thus forming a good teacher's morality. Therefore, the author thinks that teachers must improve their professional ethics from the following aspects: 1. Establishing a correct theory of teachers' morality is the guiding ideology of teachers' professional ethics. It will standardize and guide teachers to establish a scientific view of education, students and teachers and students, and stimulate teachers' enthusiasm, sense of responsibility and sense of educational efficiency. Encourage teachers to persist in teaching and educating people, and encourage teachers to keep forging ahead and achieve more fruitful educational results. Only by establishing a correct theoretical personality of teachers' morality can we distinguish between good and evil, right and wrong, so that our moral cultivation will not be lost and become a people's teacher with high moral cultivation. Second, to cultivate good teachers' moral quality through moral cultivation in practice, we must achieve the unity of knowing and doing. Because only in social practice and education and teaching can teachers realize the right or wrong of their behavior in dealing with the relationship between teachers and students, teachers, teachers and parents, teachers and other members of society, and cultivate their good moral quality. "Building a car behind closed doors", the practice divorced from practice is doomed to failure. Third, care for students, student-oriented
Question 5: Why should we pay attention to the cultivation of professional ethics? How to cultivate good professional ethics? First of all, we must learn to live, bravely face the setbacks and bumps in life, and then calmly think and analyze problems with a broad and optimistic attitude, and we must straighten our own mentality. This is very important, because the correct attitude will not lead us into a dead end and mislead us. We young people shoulder the trust in our future, our family and this big social family. Therefore, we should have a good life personality. From another perspective, in fact, brave, positive, safe, healthy, happy and happy life is the most fundamental occupation for each of us. Therefore, we must cultivate a good living habit for ourselves and establish a correct outlook on life and world, because thinking controls our words and deeds, and only when thinking is sublimated can a person's character be excellent.
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I don't know the first question, and the second question is
1. Start with small things and strictly abide by the code of conduct.
2. Start from yourself and consciously form good habits.
Question 6: Why should professional ethics be strengthened? How to strengthen professional ethics? I think we should do the following four things:
First, strengthen professional ethics, have a strong sense of professional responsibility, and treat work like a boss. As employees, we should have deep feelings for the enterprise, establish a strong sense of ownership, take the factory as our home, and realize that the interests of the enterprise are our own interests, and the rise and fall of the enterprise is our own honor and disgrace. We should regard the achievements of our own work as the pursuit of our ideal life, do our own work well at work and actively participate in enterprise management. Don't always think about whether the enterprise is worthy of yourself at work, but think more about whether your work is worthy of the enterprise. Andy, president of Intel? When introducing how to work effectively, Grove gave people the following advice: "No matter where you work, don't think of yourself as an employee-you should think of the company as your own.
Second, to strengthen professional ethics, we should have a good professional attitude, work hard and be practical. Professional attitude is employees' views on their profession and behavior. A good professional attitude is half the battle. Hard work and dedication are good professional attitudes. Zhu, a Neo-Confucianist in the Southern Song Dynasty, defined dedication as "devote one's life to death", that is, treat work with respect and seriousness, work hard, strive for perfection, and do one's duty wholeheartedly. A person with a good professional attitude and professionalism always respects and loves his work and regards it as his own business, not that of others or enterprises. He showed his professional ethics and character of loyalty, dedication, Excellence and from beginning to end. The meaning of dedication is not only the step-by-step work, but also the understanding of dedication is not only the completion of the work. Dedication is like the pursuit of lovers, and dedication is like the desire of children. No matter what occupation a person is engaged in, no matter what position he is in, no matter how high or low his salary is, no matter how high or low his position is, he should maintain a strong professionalism and a high degree of professionalism. In the work, we should strictly demand ourselves with high standards, regard the work as our own career, respect the work and love the post from the interests of the enterprise, and implement the professionalism in every link and detail of the work. Only in this way can we make progress in ordinary posts and make extraordinary achievements.
Third, to strengthen professional ethics, we should establish the concept of being a man in advance, cultivate team consciousness, be kind to others and cooperate with others in the modern workplace. Being a man in advance can be said to be the golden rule in people's life and work. If employees want to succeed, they must first practice their internal strength and improve their quality. Only when people do it well can things be done well. Loyal to the enterprise, honest to colleagues, low-key, kind, high-profile and efficient. Be more satisfied and less complaining.
Fourth, strengthen professional ethics, start from small things, and constantly improve their professional quality. As the old saying goes, don't do it with small goodness, and don't do it with small evil. This sentence warns us not to think that things are small and ignore its significance and function. Anyone who achieves great things will attach great importance to doing every little thing well. If you don't accumulate steps, you will be thousands of miles away; If you don't accumulate a stream, you can't make a river. In our work and life, small things can often reflect a person's accomplishment. At present, there are still some disharmonious phenomena among our employees with low professional quality, such as littering, spitting, smoking and drinking, sitting incorrectly, trampling on the lawn, damaging public property, making a loud noise, swearing, cutting in line when eating, others don't know how to greet leaders and customers, or knocking at others' offices, etc. It is not simple to do simple things well, and it is extraordinary to do ordinary things well. As the saying goes, the sea can be big if it doesn't choose the trickle, and the mountain can be high if it doesn't choose the fine soil. Only by starting from every little thing around us can we achieve great things and succeed.
Question 7: Why should accountants abide by professional ethics for a long time? I hope the landlord can read it patiently:
The occurrence of financial fraud and audit collusion around the world makes the governance of certified public accountants' professional ethics become a major issue of general concern both inside and outside the professional circle. However, by reviewing the relevant research literature, we find that, on the one hand, most of the research results are still in the criticism of CPA's failure to correctly follow professional ethics, on the other hand, these research results have not gained extensive knowledge, and even are still in the contradictory fuzzy judgment of whether CPA practices in good faith. This paper puts aside the discussion on whether certified public accountants abide by professional ethics and whether it is worthy of public trust, and turns to a more basic and fundamental question, which has not been paid attention to and explained by academic and professional circles for a long time, that is, "As a certified public accountant, why should I abide by professional ethics?" . The answer to this question helps to understand the internal relationship between certified public accountants and professional ethics in theory, and can enhance the inherent initiative of certified public accountants to abide by professional ethics in practice, thus avoiding the weakness of empty preaching and the resistance of blindly emphasizing "using heavy codes in troubled times" and relying on external forces to enforce them.
1. Introduction: CPA's social role orientation, bad audit expectation and moral dilemma.
1. Audit is a trust mechanism to reduce rather than eliminate the risk of public decision-making. The biggest feature of the real world is the uncertainty and risk of the environment. For the public's economic decision-making, the direct concern is the reliability of decision information. Influenced by factors such as ability and region, the public's identification of enterprise information mainly depends on the forensic role of certified public accountants. Here, as a part of the social division of labor system, certified public accountants play the role of intermediary certification as a third party. Therefore, trust becomes very important. In order to cope with the uncertain and uncontrollable future, trust has become a simplified strategy for public behavior to adapt to the complex business environment. Expressing trust in someone means expecting the trusted person to adopt his expected behavior, thus eliminating future uncertainty and risks. That is to say, the truster unloads unbearable complexity with the help of trust (Luhmann, Chinese translation in 2005, P84). For the public, audit is such a trust mechanism to reduce the risk of decision-making, which is also the sociological motivation of audit demand. However, as a part of social division of labor, the value of CPA is that it reduces the risk of economic system more than the increased cost because of its existence, which is beneficial to the whole society. The work of certified public accountants can help report users reduce the decision-making risk, but it can never eliminate the decision-making risk.
2. The idealized audit demand of the public and the limited audit supply under the realistic system arrangement lead to "poor audit expectation", which in turn leads to the moral dilemma of certified public accountants. Putting trust, that is, betting on the uncertainty and uncontrollable future actions of others, is always accompanied by risks (Kollock, 1994). The distrust of the trustee leads to the CPA profession, but the emergence of audit as a trust mechanism to reduce the risk of public decision-making will itself lead to a new risk, that is, the trust risk of CPA. As a trusted person, certified public accountants must promise to act according to public expectations. If this promise cannot be fulfilled completely and properly, trust risk will inevitably appear. In order to minimize this risk, the CPA profession is endowed with a series of professional characteristics to determine what standards should be used to restrain an accountant's behavior and what is the inherent social responsibility of the CPA profession. Drawing lessons from the characteristics of professionals proposed by Huebner( 19 15), the core characteristics of certified public accountants can be expressed as abandoning the absolutely selfish business philosophy and always keeping in mind the public interest. The condition and requirement to meet this feature is that certified public accountants must abide by the values of independence, objectivity and justice. That is to say, when a person commits himself to a profession and makes a commitment to that profession, he bears the ethical responsibility, needs to follow a code of conduct to regulate the relationship between practitioners and customers, colleagues and the public, and also bears the internal social responsibility related to this profession and public interests (Duska, 2005 Chinese translation, P67). This is also the expectation of the public for the CPA industry.
However, in reality, the professional environment of certified public accountants is constantly changing, which makes certified public accountants' judgment on professional ethics extremely complicated under certain circumstances. On the one hand, due to the distortion of audit entrustment relationship, certified public accountants have encountered external pressure to perform their duties correctly, on the other hand, from ... & gt
Question 8: Why should we abide by professional ethics in our life and work? What is professional ethics? The Basic Connotation of Professional Ethics
Professional ethics refers to the sum of psychological consciousness and behavioral norms maintained by people engaged in certain professional labor in specific work and labor with inner beliefs and special social means, and evaluates good and evil. It is an inherent and non-mandatory restraint mechanism formed in the process of people's occupation. Professional ethics has three characteristics: first, the scope is limited; The second is the stability and continuity of the content; The third is the diversity in form.
The Role of Professional Ethics in Market Economy
Under the condition of market economy, professional ethics can promote people's behavior norms and improve the competitiveness of enterprises.
Professional ethics is the premise of career success.
Professional ethics is an important prerequisite for career success, and people without professional ethics can't do any work well.
etiquette
Politeness is the basic quality of employees. Politeness refers to dignified appearance, standardized language, decent behavior and warm treatment.
The specific requirements of dignified appearance are simple and generous clothing, reasonable matching of shoes and socks, proper accessories and makeup, neat face, hair and fingers, and correct standing posture.
The specific requirements of language norms are natural language sense, friendly tone, soft tone, moderate language flow and concise language; Use honorifics; Say "three tones" is not taboo, that is, hello, ask and say goodbye.
The specific requirements for proper behavior are respectful attitude, calm expression and solemn image.
The specific requirements for treating people with enthusiasm are to welcome guests with a smile, be cordial and friendly, and be active and enthusiastic.
Love your job and devote yourself to your career.
The specific requirements of love and dedication are to establish professional ideals, strengthen professional responsibilities and improve professional skills.
honesty and trustworthiness
Honesty and trustworthiness is the basic principle of maintaining market economic order.
The specific requirements for employees to be honest and trustworthy are: First, be loyal to subordinate enterprises, work honestly, care about enterprise development, and abide by contracts and contracts; Second, maintain the credibility of the contract, establish product quality awareness and attach importance to service quality; Third, we should keep corporate secrets.
Act fairly.
Practitioners should adhere to the truth in their professional activities, distinguish between public and private, and be aboveboard.
The specific requirement of fairness is to punish according to principles, not to be selfish, regardless of personal gains and losses.
diligent and thrifty
Diligence and thrift are human virtues, which are conducive to increasing production and efficiency of enterprises and sustainable development of enterprises.
abide by laws and observe discipline
Professional discipline is a code of conduct that people who engage in a certain profession within a specific range of professional activities must abide by. Including labor discipline, organizational discipline, financial discipline, mass discipline, confidentiality discipline, publicity discipline, foreign affairs discipline and other basic discipline requirements, as well as special discipline requirements of all walks of life. It has clear regulations and certain compulsion.
Unite and help each other
To follow the professional ethics of unity and mutual assistance, we must treat others equally, respect others, take the overall situation into consideration, learn from each other and strengthen cooperation.
Pioneering and innovating
Innovation refers to the activities that people use known information to break through the convention and discover and produce some novel and unique new things and ideas with social and personal values for the needs of development.
The importance of pioneering and innovating is mainly reflected in the following two aspects.
Pioneering and innovating should do the following two things.
(1) Be creative and have a scientific way of thinking. Innovative consciousness should be cultivated in competition, dare to be unconventional and be good at bold ideas.
(2) Have firm confidence and will.
Question 9: Why is honesty and trustworthiness an important principle of professional ethics? Honesty and trustworthiness is not only a criterion that people must follow in their communication, but also an important norm of socialist professional ethics. Under the condition of socialist market economy, it is very necessary to publicize, advocate and abide by this norm.
Honesty and trustworthiness are first of all honesty. It is to ask workers from all walks of life to tell the truth, do practical things, trade with genuine products, and oppose any form of fraud and behavior.
Honesty and trustworthiness also includes stressing credibility. In a sense, the market economy is a credit economy, because what you exchange in the market economy is your own labor achievements, and the premise of this exchange is that the products and services you provide are trustworthy. Reputation is hard-won, which is the result of long-term efforts, and its essence is the crystallization of workers' collective professional ethics. Therefore, people cherish reputation in their professional activities and regard it as an intangible asset. Today, with the development of market economy, it is very important to strengthen the concept of reputation for every enterprise and every professional activity.
Question 10: Why must we abide by professional ethics? Because you earn your income through your career, you should abide by professional ethics, which is also a manifestation of personal cultivation. No matter to your boss or your customers, you have a social obligation to respect each other's interests, because everyone is an individual or group with related interests. You respect the interests of others, and others respect your interests.