陈俊岐在《武汉财会》1990年第2期撰文谈到,延安时期,中直机关不仅重视财会人员的业务培训,也十分强调政治学习,并经常结合财经工作的特点进行职业道德教育。文章说,自力更生、艰苦奋斗,厉行节约、反对浪费,是当时财会人员的行动准则及衡量各项工作的重要标志。中直党委、中央管理局颁发的《财会人员奖惩条例 Chen Junqi wrote in Wuhan Finance Association, No. 2, 1990 that during the Yanan period, the CPC Central Committee directly under the Central Government focused not only on business training for finance and accounting personnel, but also on political study, and often carried out professional ethics education based on the characteristics of financial and economic work. The article said that self-reliance, hard work, practice economy, oppose waste, is the accountant’s code of conduct and an important symbol of all work. In the straight party committees, the Central Authority issued the "accounting awards and penalties Ordinance