Definition of professional ethics

Question 1: What is the meaning of professional ethics? Professional ethics is the sum of moral principles, moral sentiments and moral qualities; it is the morality that practitioners should follow in certain professional activities and have their own professional characteristics. Requirements and Code of Conduct. Be dedicated to your job, be honest and trustworthy, act fairly, serve the people, and contribute to society.

Question 2: Briefly describe the meaning and components of professional ethics. Professional ethics refers to the code of conduct that all practitioners should follow in professional activities. It is a special moral requirement within a certain profession, that is, the entire society's professional concepts, professional attitudes, professional skills, professional discipline and professional style for practitioners. behavioral standards and requirements.

Professional ethics has the following meanings:

1. The content of professional ethics reflects distinct professional requirements. Professional ethics must always clearly express professional obligations, professional responsibilities and ethical principles of professional conduct.

2. The expressions of professional ethics are often more specific, flexible and diverse. It always starts from the actual communication activities of this profession and adopts the form of systems, codes, conventions, commitments, oaths, regulations, and even slogans. These flexible forms are easy to be accepted and implemented by practitioners, and are easy to implement. Form a professional ethical habit.

3. Professional ethics not only regulates the internal relationship among practitioners, but also regulates the relationship between practitioners and their service objects.

4. Professional ethics can not only "professionalize" the moral principles and norms of a certain society or class, but also "mature" personal moral qualities.

Its constituent elements are:

1. Conscious elements, normative elements, and behavioral elements

2. Economic elements, legal documents

3. Stream of consciousness, laws and regulations

4. Local administrative elements

Question 3: Definition of professional ethics for insurance sales practitioners Hello! The professional ethics of insurance sales employees is the sum of the moral principles, moral sentiments and moral qualities required by the professional characteristics that are closely related to their professional activities. It is not only the behavioral standards and requirements for the employees in their professional activities, but also the professional responsibility The moral responsibilities and obligations borne by society. The professional ethics of insurance sales practitioners falls within the scope of self-discipline, which regulates certain aspects of professional life through conventions, codes, etc. In their professional activities, insurance sales practitioners should: abide by laws and regulations, be honest and trustworthy, be professionally competent, put customers first, be diligent and conscientious, compete fairly, and keep secrets. The following is a detailed introduction:

1. Abide by laws and regulations Regulations: Take the "Insurance Law of the People's Republic of China and the People's Republic of China" as the criterion for conduct, abide by relevant laws and administrative regulations, and abide by social ethics; abide by the relevant rules and normative documents of the insurance regulatory department, and obey the supervision and management of the insurance regulatory department; abide by Rules of insurance industry self-regulatory organizations; comply with the management regulations of the affiliated institution.

2. Honesty and credibility: Take the initiative to present legal practice certificates during practice activities and truthfully inform customers of the relationship between yourself or your affiliated institution and the insurance company; objectively and comprehensively introduce information about insurance products and services to customers. , and truthfully inform the affiliated institution of customer information related to insurance, and do not mislead customers; the insurance products recommended to customers should meet the customer's needs, and do not force or trick customers into purchasing insurance products.

3. Professional competence: Obtain statutory qualifications and possess sufficient professional knowledge and abilities before practicing; strengthen business learning during practice activities and continuously improve business skills; participate in insurance regulatory authorities, insurance industry self-regulatory organizations and affiliated The examinations and continuing education organized by the institution enable it to continuously adapt to the various requirements of the insurance market for insurance agency practitioners.

4. Customer first: Provide customers with enthusiastic, thoughtful and high-quality professional services; do not affect customers' normal life and work, speak and behave politely, and maintain professional image at all times; actively avoid interests in practice activities conflict.

5. Diligence and responsibility: Adhere to a diligent work attitude and strive to avoid mistakes in practice activities; serve loyally and do not infringe on the interests of the affiliated institution; do not misappropriate or misappropriate premiums, and do not exceed the agency authority or authority of the agency contract without authorization; Authorized by the affiliated institution.

6. Fair competition: respect competitors and do not slander, belittle or negatively evaluate insurance intermediaries, insurance companies and their employees; rely on professional skills and service quality to compete, and the means of competition are legitimate, compliant, and Conduct business legally and without resorting to administrative power or other illegal means; strengthen exchanges and cooperation among people in the same industry to achieve complementary advantages and common progress.

7. Keep secrets: Have confidentiality obligations to clients and affiliated institutions.

Question 4: Briefly describe the concept of accounting professional ethics? Accounting professional ethics require accountants to correctly handle the behavioral norms and standards for the relationship between people and between individuals and society in their work. It embodies the requirements of socialist economic interests for accounting work and is formed by accountants in long-term practice. Strengthening the construction of accounting professional ethics and improving the moral quality of accounting personnel are of great significance for correctly implementing relevant national policies and laws, strengthening corporate management, and improving economic efficiency.

Includes content

Loving one's job and being dedicated to one's job

Loving one's job means that accountants love their jobs, are at ease with their jobs, and do their best to do their jobs well. . Dedication refers to the correct understanding and respectful attitude of accountants towards the accounting profession they are engaged in. They use this serious and respectful attitude to take their jobs seriously and integrate their body and mind with their jobs.

Honesty and trustworthiness

Honesty and trustworthiness require accountants to be cautious, put credibility first, not be tempted by interests, not falsify accounts, not engage in fraud, and truthfully reflect the economic and business matters of the unit. At the same time, the business secrets of the unit must also be kept confidential, and the accounting information of the unit shall not be provided or leaked to outsiders without permission, except as required by law and with the consent of the leaders of the unit.

Integrity and self-discipline

Integrity and self-discipline require accountants to establish a correct outlook on life and values, strictly distinguish between public and private matters, avoid corruption or embezzlement, abide by disciplines and laws, and be honest and honest. It is necessary to correctly handle the relationship between accounting professional rights and professional obligations, and enhance the ability to combat unhealthy trends in the industry.

Objectivity and impartiality

Objectivity means that when accounting personnel carry out accounting work, they must have a correct attitude, act in accordance with the law, seek truth from facts, be based on objective facts, and truthfully record and reflect actual economic and business matters , accounting must be accurate, records must be reliable, and vouchers must be legal. Impartiality means that accountants must be fair, just, impartial, and maintain due independence when performing accounting functions to safeguard the interests of accounting entities and the public.

Adhere to standards

Adhere to standards requires accountants to be familiar with financial laws, regulations and the unified national accounting system. In the process of handling economic business, they should not be influenced by subjectivity or the will of others and always adhere to Conduct accounting and implement accounting supervision in accordance with the requirements of accounting laws, regulations and the unified national accounting system to ensure that the accounting information provided is true and complete, and to safeguard national interests, social public interests and normal economic order.

Improving skills

Improving skills requires accountants to continuously improve their accounting theory level, accounting practical ability, professional judgment ability, ability to automatically update knowledge, etc. through learning, training and practice. Improve accounting information skills, communication skills and professional experience. Use the knowledge, skills and experience you have mastered to carry out accounting work and perform accounting duties to meet the needs of deepening accounting reform and accounting internationalization.

Participation in management

Participation in management requires accountants to establish awareness of participating in management while doing their job well, work hard to study related businesses, and be fully familiar with the business activities and business processes of the unit. Actively report the situation and existing problems in operation and management activities to leaders, proactively put forward reasonable suggestions, assist leaders in decision-making, participate in operation and management activities, and serve as a good advisor to leaders.

Strengthening service

Strengthening service requires accountants to have a strong sense of service, a civilized service attitude and excellent service quality. Accountants must have a correct service attitude, be civilized, polite, trustworthy, and honest, adhere to standards, truthfully and objectively calculate the economic business of the unit, and strive to maintain and enhance the good social image of the accounting profession.

Question 5: What does professional ethics include? Professional ethics includes:

1. Be dedicated to your job.

2. Be honest and trustworthy.

3. Be fair.

4. Serve the people.

5. Contribute to society.

Moral cultivation is self-cultivation and an important form of moral activities. The so-called self-cultivation mainly refers to people's diligent study in politics, morality, academics, skills, etc., and the internal process of individuals consciously transforming the moral requirements of a certain society into personal moral quality.