财政部印发《会计人员职业道德规范》

The Ministry of Finance issued the Code of Professional Ethics for Accountants

为推进会计诚信体系建设、提高会计人员职业道德水平，财政部近日制定印发了《会计人员职业道德规范》。这是我国首次制定全国性的会计人员职业道德规范。

In order to promote the construction of accounting integrity system and improve the level of professional ethics of accounting personnel, the Ministry of Finance recently formulated and issued the Code of Professional Ethics for Accounting Personnel. This is the first time that the national professional ethics code for accounting personnel was established.

规范出台有何意义？对会计人员提出了哪些要求？财政部会计司有关负责人对此做出解答。

What is the significance of the regulation? What are the requirements for accountants? Accounting Department of the Ministry of Finance relevant responsible person to answer this question..

会计人员承担着生成和提供会计信息、维护国家财经纪律和经济秩序的重要职责。党的十八大以来，党中央、国务院部署加快社会信用体系建设、构筑诚实守信的经济社会环境，将会计人员作为职业信用建设的重点人群，要求引导职业道德建设与行为规范。

Accounting personnel bear the important responsibility of generating and providing accounting information and maintaining national financial discipline and economic order. Since the 18th National Congress of the CPC, the CPC Central Committee and The State Council have deployed to speed up the construction of the social credit system and build an honest and trustworthy economic and social environment. Accounting personnel are regarded as key groups in the construction of professional credit and are required to guide the construction of professional ethics and norms of conduct.

“加强会计人员职业道德建设，对长期以来会计职业活动实践中形成的职业道德要求进行总结提炼和大力宣传，引导会计人员形成正确的价值追求和行为规范，对于提高会计工作水平和会计信息质量，加强社会信用体系建设，推动经济社会高质量发展具有重要意义。”这位负责人说。

"Strengthening the construction of professional ethics of accounting personnel, summarizing and publicizing the requirements of professional ethics formed in the practice of accounting professional activities for a long time, guiding accounting personnel to form the correct pursuit of value and norms of behavior, for improving the level of accounting work and accounting information quality, strengthening the construction of social credit system, promoting the high-quality development of economic society is of great significance." The person in charge said.

此次制定的规范，将新时代会计人员职业道德要求总结提炼为三条核心表述，即“坚持诚信，守法奉公”“坚持准则，守责敬业”“坚持学习，守正创新”。

The formulation of the norm, the new era of accounting personnel professional ethics requirements summarized into three core statements, that is, "adhere to the integrity, law-abiding", "adhere to the standards, adhere to the responsibility and dedication", "adhere to learning, adhere to innovation".

这位负责人介绍，三条要求逻辑清晰、层层递进：第一条“坚持诚信，守法奉公”是对会计人员的自律要求；第二条“坚持准则，守责敬业”是对会计人员的履职要求；第三条“坚持学习，守正创新”是对会计人员的发展要求。

The person in charge of the introduction, three requirements clear logic, layer by layer progressive: the first "adhere to the integrity, law-abiding" is the self-discipline requirements of accounting personnel; Article 2 "Adhere to the standards, abide by the responsibility and dedication" is the duty performance requirements for accounting personnel; Article 3 "Persist in learning, adhere to the integrity of innovation" is the development requirements for accounting personnel.

“规范提出‘三坚三守’，强调会计人员‘坚’和‘守’的职业特性和价值追求，是对会计人员职业道德要求的集中表达。”这位负责人说。

"The standard puts forward three strong three Shou ', emphasis on accounting personnel" strong "and" shou "professional characteristics and value pursuit, is the concentrated expression of the accounting personnel professional ethics requirements." The person in charge said.

规范印发后将如何引导会计人员践行相关要求？

How will accountants be guided to practice relevant requirements after the specification is issued?

这位负责人表示，各地区各有关部门应当把学习贯彻规范作为当前和今后一个时期加强会计职业道德建设的首要任务。

The responsible person said that the relevant departments of all regions should study and implement the standards as the current and future period of strengthening the construction of accounting professional ethics as the primary task.

“通过组织开展形式多样的学习活动，充分利用各类媒体平台，大力宣传规范精神，帮助广大会计人员全面理解规范内容，准确把握规范提出的要求，使其成为广大会计人员普遍认同和自觉践行的行为准则。”这位负责人说。

"By organizing and carrying out various forms of learning activities, making full use of various media platforms, vigorously publicizing the spirit of norms, helping accounting personnel to fully understand the contents of norms, accurately grasp the requirements of norms, and make it become a code of conduct widely recognized and consciously practiced by accounting personnel." The person in charge said.

另一方面，将规范作为会计人才培养教育的重要内容，在会计人员继续教育、会计人才培养培训项目中加强职业道德课程建设，引导会计人员深入学习和认真践行规范。推动高校财会类专业加强职业道德教育。指导用人单位加强会计人员职业道德教育，将遵守职业道德情况作为评价、选用会计人员的重要标准。依法成立的会计人员自律组织可以根据规范制定职业道德准则。

On the other hand, standards should be regarded as an important part of the training and education of accounting talents, and the construction of professional ethics courses should be strengthened in the continuing education and training programs of accounting talents, so as to guide accounting personnel to deeply study and earnestly practice the standards. We will promote the strengthening of professional ethics education for finance and accounting majors in universities. To guide the employing units to strengthen the professional ethics education of accounting personnel and take the compliance with professional ethics as an important criterion for evaluating and selecting accounting personnel. The self-regulatory organizations of accountants established according to law may formulate professional ethics standards in accordance with the regulations.

此外，各地区各有关部门还要积极营造良好职业道德环境。“加强典型宣传和警示教育，通过鼓励先进、树立典型，激励广大会计人员自觉遵守职业道德规范，形成见贤思齐、争当先进的生动局面；推动建立会计人员失德失信行为惩戒机制，加强对典型失信案例的警示教育，形成扶正祛邪、惩恶扬善的行业风气。”这位负责人说。

In addition, all regions and departments concerned should actively create a good professional ethics environment. "Strengthen typical publicity and warning education, through encouraging advanced, set up typical, encourage the majority of accounting personnel consciously abide by the professional ethics, form a vivid face of seeing the wise and striving for advanced; Promote the establishment of accounting personnel lost moral and dishonest behavior punishment mechanism, strengthen the warning and education of typical cases of dishonest, to form an industry atmosphere of supporting the righteous and dispelling evil, punishing evil and promoting good." The person in charge said.