Revisiting the Construction of Professional Ethics for Accounting Personnel in the Railway System from the Perspective of"Three Firmness and Three Preservation"
On January 12,2023,the Ministry of Finance issued the"Code of Ethics for Accounting Personnel,"summarizing the ethical standards for accounting personnel as"Three Firmness and Three Preservation."This code elaborates on the specific requirements of professional ethics for accounting personnel in terms of self-restraint,job performance,and career development,emphasizing the key behaviors of"firmness"and"preservation."From the perspective of accounting professionals in the railway sector,this paper intends to explore the promotion of the construction of professional ethics for accounting personnel from the perspectives of its connotation,significance,and practice.It is hoped that this effort will contribute to the improvement of professional ethics among railway accounting personnel,the enhancement of accounting information quality,and the high-quality development of the railway industry.
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