Question 2: Briefly describe the meaning and elements of professional ethics. Professional ethics refers to the code of conduct that all employees should follow in their professional activities, which is a special moral requirement within a certain professional scope, that is, the standards and requirements of the whole society for employees' professional concepts, attitudes, skills, discipline and style.
Professional ethics has the following meanings:
1, the content of professional ethics embodies distinct professional requirements. Professional ethics should always clearly express the ethical standards in professional obligations, professional responsibilities and professional behaviors.
2. The manifestations of professional ethics are often concrete, flexible and diverse. It always starts from the reality of this professional communication activity and adopts systems, codes, agreements, promises, vows, regulations and even slogans. These flexible forms are easy to be accepted and implemented by practitioners, and it is easy to form a professional ethics habit.
3. Professional ethics not only regulates the internal relations of employees, but also regulates the relationship between employees and their clients.
4. Professional ethics can not only "professionalize" the moral principles and norms of certain societies or classes, but also "mature" the moral quality of individuals.
Its constituent elements are:
1, elements of consciousness, norms and behaviors.
2. Economic factors and legal documents
3. Stream of consciousness, laws and regulations
4. Local administrative elements
Question 3: Definition of professional ethics of insurance sales practitioners Hello! The professional ethics of insurance sales practitioners is the sum of moral norms, moral sentiments and moral qualities that are closely related to their professional activities and meet the requirements of professional characteristics. It is not only the behavior standard and requirement for one's own personnel in professional activities, but also the moral responsibility and obligation of the profession to society. The professional ethics of insurance sales practitioners belong to the category of self-discipline, and some aspects of professional life are regulated through conventions and codes. Insurance sales practitioners should abide by the law, be honest and trustworthy, be competent professionally, put customers first, be diligent and conscientious, compete fairly and keep secrets in their professional activities. The following is a detailed introduction:
1. Abide by laws and regulations: take the Insurance Law of People's Republic of China (PRC) as the code of conduct, abide by relevant laws and administrative regulations, and abide by social ethics; Abide by the relevant rules and regulatory documents of the insurance regulatory department and obey the supervision and management of the insurance regulatory department; Abide by the rules of self-regulatory organizations in the insurance industry; Abide by the management regulations of the affiliated institutions.
2. Honesty and credit: take the initiative to produce a legal practice certificate in practice activities, and truthfully inform the customer himself or his institution of the relationship with the insurance company; Introduce the information of insurance products and services to customers objectively and comprehensively, and truthfully inform the subsidiaries of insurance-related customer information so as not to mislead customers; The insurance products recommended to customers shall meet the needs of customers, and customers shall not be forced or tricked into buying insurance products.
3. Professional ability: obtain legal qualification and have sufficient professional knowledge and ability before practicing; Strengthen business learning in practical activities and constantly improve business skills; Participate in examinations and continuing education organized by insurance regulatory authorities, insurance industry self-regulatory organizations and affiliated institutions, so that they can constantly adapt to the requirements of the insurance market for insurance agents.
4. Customer first: provide warm, thoughtful and high-quality professional services to customers; Do not affect the normal life and work of customers, behave politely and keep professional image at all times; Actively avoid conflicts of interest in practice.
5. Diligent and conscientious: uphold a diligent working attitude and strive to avoid mistakes in practical activities; Loyal service, not infringing on the interests of affiliated institutions; Shall not misappropriate or occupy the premium, and shall not exceed the agency authority of the agency contract or the authorization of the subsidiary body without authorization.
6. Fair competition: respect competitors and do not denigrate, belittle or negatively evaluate insurance intermediaries, insurance companies and their employees; Relying on professional skills and service quality to compete, the means of competition are legitimate, compliant and legal, and the business is not carried out by administrative force or other improper means; Strengthen exchanges and cooperation with people in the same industry to achieve complementary advantages and common progress.
7. Confidentiality: the obligation of confidentiality to customers and affiliates.
Question 4: Briefly describe the concept of accounting professional ethics? Accounting professional ethics requires accountants to correctly handle the behavior norms and standards of 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 is of great significance for correctly implementing relevant state policies and decrees, strengthening enterprise management and improving economic benefits.
Include content
Love your job and devote yourself to your career.
Love posts means that accountants love their jobs, feel at ease in their jobs, do their best and do their duty. Dedication means that accountants have a correct understanding and respect for their accounting profession, and take their work seriously with this serious and respectful attitude, and integrate their body and mind into their work.
honesty and trustworthiness
Honesty and trustworthiness require accountants to be cautious, credit first, not tempted by interests, not making false accounts, not practicing fraud, and truthfully reflecting the economic and business matters of their own units. At the same time, the business secrets of the unit shall be kept confidential, and the accounting information of the unit shall not be provided or disclosed to the outside world without authorization, except as stipulated by law and agreed by the unit leaders.
honest and self-disciplined
Honesty and self-discipline require accountants to establish a correct outlook on life and values, strictly divide the boundaries between public and private, and be not greedy, law-abiding, honest and clean. We should correctly handle the relationship between accounting professional rights and professional obligations, and enhance the ability to control unhealthy practices in the industry.
Objective and fair
Objectivity means that accountants should have a correct attitude, act according to law, seek truth from facts, and truthfully record and reflect actual economic and business matters based on objective facts, accurate accounting, reliable records and legal vouchers. Justice means that accountants should be fair, just and maintain their due independence when performing their accounting functions, so as to safeguard the interests of accounting subjects and the public.
Adhere to principles
Abiding by the standards requires accountants to be familiar with financial laws and regulations and the unified accounting system of the state. In the process of dealing with economic business, they are not influenced by subjectivity or the will of others. They always insist on accounting in accordance with the requirements of accounting laws and regulations and the unified national accounting system, implement accounting supervision, ensure the truthfulness and completeness of accounting information provided, and safeguard national interests, social public interests and normal economic order.
Improve skills
Improving skills requires accountants to constantly improve their accounting theory level, accounting practice ability, professional judgment ability, knowledge automatic updating ability, accounting information ability, communication ability and professional experience through study, training and practice. Use your knowledge, skills and experience to carry out accounting work and perform accounting duties to meet the needs of deepening accounting reform and accounting internationalization.
Participatory management
Participating in management requires accountants to establish the consciousness of participating in management, study related business hard, be fully familiar with the business activities and business processes of their own units, take the initiative to reflect the situation and existing problems in business management activities to leaders, take the initiative to put forward reasonable suggestions, assist leaders in decision-making, participate in business management activities, and be good leaders' staff.
Strengthen service
Strengthening service requires accountants to have strong service consciousness, civilized service attitude and excellent service quality. Accountants must have a correct service attitude, be polite, be honest and trustworthy, adhere to standards, truly and objectively calculate the economic business of their own units, and strive to maintain and enhance the good social image of the accounting industry.
Question 5: What does professional ethics include? Professional ethics include:
1.
2. Be honest and trustworthy.
3. Be fair.
4. Serve the public.
5. Contribute to society.
Moral cultivation is self-cultivation and an important form of moral activities. The so-called cultivation mainly refers to the internal process in which people study hard in politics, morality, academics and skills, and individuals consciously turn certain social moral requirements into personal moral qualities.