Case analysis of accounting professional ethics in the interpretation of financial laws and regulations (5)

In 2002, Mr. Huang began to study for a doctorate in accounting and entered the academic field of life. But what people don't know is how many hard courses and firm beliefs of continuous learning are hidden behind his success. In the 1960s, Mr. Huang dropped out of school because of his poor family, and worked as a warehouse manager in a tobacco company in Hong Kong to help support his family. However, my motivation to study has not been lost. During the period, I went to work during the day and continued to study English in an English middle school at night. Five years later, I got the certificate of passing the Hong Kong Certificate of Education Examination. At the same time, because of hard work, integrity and dedication, he was promoted to warehouse bookkeeper by the company boss to manage the company's warehouse inventory records. From then on, he became interested in bookkeeping and accounting. Therefore, while working, I studied bookkeeping, accounting principles and practices, and took an active part in the examination, and successively obtained the certificates of primary bookkeeping, intermediate bookkeeping and advanced accounting from the London Chamber of Commerce. These exams have achieved excellent results.

197 1 10 Mr. Huang was transferred to a listed company (steel mill) as the director of cost accounting. During these five years' work, he took the exam of the British Institute of International Accountants and won the membership certificate of the Institute. At this stage, he deeply felt the lack of accounting knowledge and experience, so he resolutely left the listed company and transferred to one of the "eight big" accounting firms at that time. Two years later, he was promoted to director in 1978. Working in an accounting firm for six years, I have accumulated rich experience in accounting and auditing, and also learned the skills of enterprise management operation and internal control. 1982 joined Hong Kong Land Company as the financial and administrative manager of the joint venture department. After working for two years, 1984 went to work in China, Guangzhou, and participated in the oil exploration management of American Western Oil Company in the South China Sea as an accounting manager. Therefore, I have a certain understanding of accounting, financial management and tax policies in China, and I also have some understanding of the cost accounting treatment of the oil industry during the exploration period. During this period, I obtained the qualification of certified public accountant in Canada. So after working in Guangzhou for five years, I immigrated to Canada because of my family relationship. Working in a real estate group in Canada as an accounting supervisor. During my stay in Canada, I studied in my spare time and got a bachelor's degree and a master's degree in business administration.

Six years later, he returned to Hong Kong Special Administrative Region and worked for France Telecom Group as the chief financial officer of Northeast Asia. June 5438 +2002 10, the group was acquired. Fortunately, he can also serve the acquired company and serve as the head of the financial department in Greater China.

Second, the case analysis

Throughout Mr. Huang's experience, the promotion from a warehouse attendant to a warehouse bookkeeper is an important turning point in his life. Therefore, he became interested in bookkeeping accounting. He took a senior accounting certificate in his spare time, and then became an accounting supervisor, which was the result of his professional skills improvement. However, Mr. Huang still felt that he lacked study and experience, and transferred to an accounting firm, accumulating rich practical experience. This move is also the result of his desire for professional knowledge and a higher level in the future. Then go back to companies, multinational companies, etc. All these are enough to prove that as an accountant, with the change of environment, he must update his new knowledge and skills in all aspects at any time in order to gain a foothold in this rapidly changing world. For example, it can meet the needs of working in Canada, because Mr. Huang has also obtained the qualification of certified public accountant in Canada. In order to achieve a variety of comprehensive effects, such as the comprehensive effects of purchase and sale, financial and human resources, enterprise groups have carried out acquisitions and mergers. This result led to the reduction of personnel, which prompted Mr. Huang to have the goal of studying for a doctorate. Everything comes to him who waits, God rewards him, and he was finally admitted as a protege by China accounting master. From this fact, it can be proved that accountants will constantly improve their skills, update their knowledge and enrich themselves. The greater the room for survival and development, the better their career will be.