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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.

他不僅應(yīng)能應(yīng)能領(lǐng)導(dǎo)企業(yè)財(cái)務(wù)管理團(tuán)隊(duì)對企業(yè)進(jìn)行財(cái)務(wù)核算和控制，計(jì)劃、預(yù)測企業(yè)價(jià)值，而且要能為企業(yè)尋找新的價(jià)值增長點(diǎn)，對企業(yè)生存與發(fā)展承擔(dān)應(yīng)有的責(zé)任，他所分管的企業(yè)財(cái)務(wù)，既是企業(yè)內(nèi)部管理的一個(gè)重要環(huán)節(jié)，所產(chǎn)生的各種向外報(bào)表，又是社會公眾了解和評價(jià)企業(yè)的窗口，既負(fù)有對內(nèi)維持企業(yè)利益的最大化，對外提高公眾對企業(yè)財(cái)務(wù)情況的可信度，維持企業(yè)社會形象的責(zé)任，因此要求，財(cái)務(wù)總監(jiān)在考慮企業(yè)自身利益的同時(shí)，必須確保企業(yè)遵守行業(yè)準(zhǔn)則和規(guī)范，保證企業(yè)不得侵犯社會公從利益，這就要求財(cái)務(wù)總監(jiān)有較高的個(gè)人素養(yǎng)，對企業(yè)和社會有高度的責(zé)任感和使命感，不得為了企業(yè)小團(tuán)體的利益侵犯社會公眾利益，也不為取悅社會公眾而損害企業(yè)利益，要嚴(yán)守企業(yè)的商業(yè)機(jī)密，不得利用所控企業(yè)機(jī)密為自己和他人謀取不正當(dāng)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.