明道厚德,勇担创新,刚直坚韧,博学儒雅——注册会计师职业精神之浅见

发布时间：2018-03-28 16:32

本文选题：注册会计师行业　切入点：职业精神　出处：《中国注册会计师》2013年09期

【摘要】：正人是要有精神的,否则无异于行尸走肉。一个团体,一个行业也是要有精神的,否则就是一盘散沙。注册会计师行业作为一个高智商、高素质的群体,更要有精神,即注册会计师职业精神。一、明道明道,作为注册会计师职业精神,表现出来的是崇高的职业理想,也就是从事这种职业的宗旨。从事这种职业的目的是什么,目标是什么,要做什么,怎样去做,都是与职业理想与宗旨分不开的。而要解决理想和宗旨的问题,我认为首先要明道。韩愈在《师说》中说"师者,所以传道授业解惑也。"在他看来,师者的首要任务是传道。宗教人士宣传宗教也是传经布道。老子说"道可道,非常道。"他又在《道德经》中说"道生一,一生二,二生三,三生万物。"那么什么是注册会计师之道呢?
[Abstract]:An upright person must have spirit, otherwise it would be tantamount to a walking corpse. A group or an industry should also have spirit, otherwise it would be a piece of sand. The CPA industry, as a group with high intelligence and high quality, must be even more energetic. That is, the professional spirit of certified public accountants. First, as a professional spirit of certified public accountants, what is displayed is the lofty professional ideal, that is, the purpose of engaging in this profession. What is the purpose and goal of engaging in this profession? What to do and how to do it are inseparable from the professional ideal and purpose. To solve the problem of the ideal and the aim, I think the first thing we should do is to be clear. Han Yu said in the teacher's talk, "the teacher, so preaching, teaching, and resolving his doubts." in his opinion, The primary task of the teacher is to preach. Religious personages preach religion as well as sermons. Laozi said, "Daoist can be Taoist, very Taoist." he also said in the Book of morality, "Daoist is born one, and two or three are born in a lifetime." "then what is the way of a certified public accountant?"
【作者单位】：荆州正信会计师事务所;
【分类号】：F233

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