The Professional Ethics Situation And Cultivation Research Of Commercial Bank Accountant

Professional life is an integral part of personal life. The quality of life bears a close relationship with professional activities. A qualified professional practitioner needs not only professional skills, but also high quality of professional ethics. Good professional ethics can promote the individuals to establish lofty moral ideals, to surpass ourselves constantly and to realize the value of life. China is in a critical period of socialist modernization. The development of professional ethics is an important part of the development of socialist modernization. Being a critical training part of staff professional quality, it gains extra attention of the CPC Central Committee and the society. Professional ethics, as the core of enterprise culture construction, is an important guarantee to promote personal development and the sustainable development of enterprises. Commercial Bank is the hub of the financial system. The healthy and sustainable development of its own has direct impact on the stable operation of the financial system. While the healthy and sustainable development of commercial banks depends on the professional ethics level of bank accounting staff. In order to put forward a reasonable and effective recommendations for improving bank accounting personnel professional ethics, it is necessary to correctly understand the meaning and content of bank accounting professional ethics, to deeply analyze the problems and to find out the cause of the problem on bank accounting professional ethics. The Improvement of the bank accounting personnel professional ethics, according with the inherent requirements of the socialist market economy, is not only conducive to enhancing the overall competitiveness of the banking sector, but also maintaining healthy and sustainable development of China’s financial system. How to research the contemporary bank accounting professional ethics from the perspective of modernization has become a reality and significance of the issue. To strengthen the banking accountancy professional ethics and to properly resolve problems of accountants in professional activities, the thesis elaborates the bank accounting professional ethics construction from three aspects, which are based on the Marxist theory on moral issues, politics and economics and some other related theories.Part1:The related elaboration of commercial bank accountant professional ethics. Firstly, the thesis sums up the definition of commercial bank accounting professional ethics. Secondly, describing its contents and its significant value which has important guiding significance for the study of the back section is finally pointed out.Part2:Analysis of the status of commercial banks accounting staff of professional ethics. This part, from the content of commercial banks accounting staff of professional standards, analyzes the ethical issues existing in the actual work, combining both positive and negative aspects of the case. And then based on them, the author deeply analyzes the banking accounting staff ethical problems in construction, and puts forward reasonable proposals for the third part as the foundation.Part3:Strengthening the nurturing strategy of commercial bank accounting professional ethics. Based on the deep analysis of issues and causes and the extensive collection of information, the thesis points out specific suggestions and has positive study on solving the problems existing in bank accountant professional ethics.