Professional Ethics Requirements For The Chief Financial Officer

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Although there is no uniform professional ethics for the chief financial officer in the society, the general enterprise's requirements for the professional ethics of the chief financial officer are as follows:

1, for enterprises,

Many management activities of enterprises are carried out around enterprise finance. The quality of enterprise financial management determines the level of enterprise management to a large extent, and determines the survival and development of enterprises.

As the most responsible person in financial affairs, chief financial officer has an inescapable responsibility for the improvement and efficient operation of an enterprise's financial system.

他不仅应能应能领导企业财务管理团队对企业进行财务核算和控制，计划、预测企业价值，而且要能为企业寻找新的价值增长点，对企业生存与发展承担应有的责任，他所分管的企业财务，既是企业内部管理的一个重要环节，所产生的各种向外报表，又是社会公众了解和评价企业的窗口，既负有对内维持企业利益的最大化，对外提高公众对企业财务情况的可信度，维持企业社会形象的责任，因此要求，财务总监在考虑企业自身利益的同时，必须确保企业遵守行业准则和规范，保证企业不得侵犯社会公从利益，这就要求财务总监有较高的个人素养，对企业和社会有高度的责任感和使命感，不得为了企业小团体的利益侵犯社会公众利益，也不为取悦社会公众而损害企业利益，要严守企业的商业机密，不得利用所控企业机密为自己和他人谋取不正当利益。

2.

In this dilemma, the chief financial officer should adhere to an independent, objective and fair work attitude. He should be impartial and independent in his financial management activities, maintain his independent spirit and will, and take the objective of investigation, judgement and opinion expression on the basis of the objective facts. He will not be subject to the subjective wishes of the individual, the left and right of his personal likes and dislikes and the opinions of his superiors. He should treat the statements and all kinds of interest related parties impartiality, impartiality and integrity, and observe the principles. He should promptly point out and correct the problems that discover the violation of the state system and norms, and harm the interests of the enterprises, the society, the public and the relevant interests. The chief financial officer is appointed by the board of directors to supervise the financial operation of the company, and directly participates in the daily financial management of the enterprise, which makes the chief financial officer in the enterprise.

3, we must have a strong sense of risk.

There are a lot of business risks and investment risks in the production and operation of enterprises. Most of these risks are reflected in the financial affairs of the enterprises. The chief financial officer has two important responsibilities: one is to improve the efficiency of the assets operation of enterprises, the other is to guard against the occurrence of enterprise risks.

In the process of controlling enterprise financial management, the chief financial officer is not only to improve the operation efficiency of the enterprise but also to control the financial operation and control of the operation process. The key is to control the enterprise financial risk and avoid the occurrence of enterprise risk. A strong sense of risk is one of the essential requirements of the chief financial officer of the enterprise.

4, we must have a strict style of work.

The reason why the chief financial officer is known as a high starting and demanding occupation is that his job is highly complex. Financial planning, forecasting and decision making need a large number of objective historical data and development rules. A negligence may bring irreparable losses to the enterprise. Every process of financial management should be based on sufficient and appropriate evidence. Without rigorous work style, it is difficult to obtain objective and real data, which may bring immeasurable economic losses to business decisions.