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企业财务诊断也称企业财务咨询,它是为了解决企业财务问题,提高经济效益,由具有一定专业知识和技能的财务诊断人员,运用科学的诊断方法,对企业财务系统和财务活动中存在的问题进行诊察和判断,并提出措施方案,指导实施和改善方案的活动。我国自80年代初重建注册会计师制度以来,企业财务诊断发展迅速,随着经济体制改革的不断深入和市场竞争的加剧,企业财务诊断将会有更快的发展。企业财务诊断是由财务诊断人员进行的。财务诊断人员不同于一般财务会计人员,它不参与具体的财务会计工作。企业财务诊断人员的职业道德有其自身的特点,它是以社会主义道德的基本要求为指导,是财务诊断人员在诊断过程中正确处理各种关系的行为规范或准则。加强财务诊断人员的职业道德建设,一方面可以提高企业财务诊断的质量和效率;另一方面可以正确处理各种关系。企业财务诊断人员的职业道德建设包括职业道德认识,职业道德活动、职业责任和职业纪律三个方
Corporate financial diagnosis is also called corporate financial consulting. It is to solve corporate financial problems and improve economic efficiency. Financial diagnosticians with certain professional knowledge and skills apply scientific diagnostic methods to problems in the company’s financial system and financial activities. Conduct inspections and judgments, and propose measures to guide the implementation and improvement of the program’s activities. Since China rebuilt the CPA system in the early 1980s, the company’s financial diagnosis has developed rapidly. With the continuous deepening of the economic system reform and the intensified market competition, the company’s financial diagnosis will have a faster development. Corporate financial diagnosis is performed by financial diagnosticians. The financial diagnosis personnel is different from the general financial accounting personnel. It does not participate in the specific financial accounting work. The professional ethics of the enterprise’s financial diagnosis personnel has its own characteristics. It is guided by the basic requirements of socialist morality and is a code of conduct or a standard for financial diagnosers to correctly handle various relationships in the diagnosis process. Strengthening the professional ethics construction of financial diagnosis personnel can, on the one hand, improve the quality and efficiency of the company’s financial diagnosis; on the other hand, it can correctly handle various relationships. The professional ethics construction of enterprise financial diagnosis personnel includes three aspects: professional ethics recognition, professional ethics activities, professional responsibility and professional discipline.