Because accounting values are neither an entity category, nor an attribute category, which is neither the third independent existence outside the accounting object, nor any existence born of the inherent attributes, but only exists in the specific accounting subject-object interrelationships and interactions, is the subject of the accounting and the accounting object of the mutual relations between the role of an intangible conceptual form. An intangible conceptual form, the next I told you what accounting values.

Accounting professional values refers to guide the main body of accounting practice, including accounting institutions or accounting personnel to purposefully choose a certain accounting behavior or accounting activities to achieve the accounting object (object) to the satisfaction of the main body of the accounting, and to judge the good and bad, good and bad accounting behavior or accounting activities to determine the accounting value of the accounting value of the existence of positive and negative, the size of a general view and the fundamental point of view.

The content of accounting values, that is, the scope of accounting values, there are broad and narrow, the former will be wealth, talent, time, aesthetic, efficiency, information, competition, interests, etc., as the content of accounting values, the latter only includes the truth, goodness, beauty, virtue four parts. The author agrees with the narrow sense of accounting values, because one, the broad content of the view of wealth, the view of talent, etc. Although they are inseparable from the value judgment, but after all, different from the connotation of accounting values, accounting values are only to guide the accounting subject to choose some kind of accounting action, so as to achieve the accounting object to the accounting subject to meet the concepts of a sign or a realm of the concept of the (point of view) generalization of the content of the more abstract, and the scope of the entity; Value Measurement of its second, broad accounting values listed in the content is extremely rich, but from which can be summarized and abstracted from the essence of the same thing that is the basic yardstick of value judgment - truth, goodness, beauty, virtue, which is also embedded in the concept of wealth, the concept of talent, and other broad content of the fundamental point of view to guide the actions of the accounting subject and constitute the accounting value model of the basic elements of the main content of the narrow accounting values.

The specific meaning of the content of accounting values in the narrow sense is: true - the behavior of the subject of accounting with the authenticity and regularity of the accounting object to achieve unity and harmony between the realm of the correctness; good - the subject of accounting behavior to achieve a high degree of unity with the subject of the social relations, social needs, that is, the realm of the coordination; beauty - the existence of the object of accounting and the attributes of the subject to meet the physical and psychological accounting subject of a special need for the special nature of the realm of beauty (), the accounting subject of a special need. Beauty - the existence and attributes of the accounting object to meet the physical and mental accounting subject a special need that is special (beauty) of the realm; virtue - accounting object to meet the subject of the material, spiritual, interpersonal relationships and other aspects of the needs of the comprehensive realm.

What are accounting values

2 How to reflect the contemporary core values in financial work

I, based on the "integrity", adhere to the law of financial management, effective control of business risks

"Integrity", is the foundation of the enterprise, the staff of the enterprise, the staff of the enterprise, the staff of the enterprise, the staff of the enterprise, the staff of the enterprise, the staff of the enterprise, the staff of the enterprise and the staff of the enterprise. Every employee, every department, every unit, at every moment should emphasize integrity, honesty, abide by the law, words and deeds, loyal to the country, loyal to the enterprise. Comrade Zhu Rongji, when inspecting the Beijing National Accounting Institute, wrote an inscription: "Honesty is the foundation, integrity is the most important thing, abide by the standard, and don't make false accounts". This is not only the earnest hope for accounting personnel, but also the basic requirement for them. As a member of a large state-owned enterprise, the finance and accounting personnel of the State Grid system should firmly establish the concept of integrity, insist on financial management in accordance with the law, and endeavor to control business risks. Financial risk management should be strengthened to effectively protect the company's operation safety. With the goal of continuously improving the company's risk prevention and control ability, and focusing on the construction and implementation of online monitoring of risks, the company will actively build an all-around financial risk monitoring system combining financial auditing, risk management, internal control and financial evaluation, and enhance the ability of financial risk management and control. It is necessary to update the concept of risk management, strengthen the means of risk monitoring, and with the help of the financial information platform, change the working mode of on-site auditing in the past, actively implement online auditing, and improve the timeliness of risk monitoring. The focus of risk management should be changed, and ex-post audits should be replaced by ex-ante reviews, mid-controls and ex-post inspections, so as to promote the forward movement of risk management and realize closed-loop management in the design of systems. We will carry out financial internal control evaluation, comprehensively investigate and rectify problems and weak links in the financial internal control of the company's system, and ensure the effective implementation of the financial system. We will adhere to the rule of law and continuously enhance the company's risk prevention capability. We should firmly establish the concept of governing the enterprise according to law, insist on financial management in accordance with the law, and make law-abiding operation and honest operation a conscious action of the enterprise. The company will carry out financial audits, refine measures and processes, and achieve a 100% audit rate for rules and regulations, bids and tenders, and economic contracts. We will implement and strengthen the special governance of outstanding issues in the engineering field, strengthen the management of engineering funds, and strictly implement the relevant regulations on key aspects such as payment of funds, execution of budget estimates, and project settlement. We will comprehensively strengthen legal education and training to enhance employees' awareness of compliance with the law and their ability to act in accordance with the law. We will strengthen employees' awareness of tax payment and correctly handle the relationship between tax payment and tax planning in accordance with the law. The management of account funds should always be strictly controlled, and the management of off-balance-sheet accounts and petty cash funds should be resolutely eliminated.