China's accounting reform has achieved great results，The accounting industry has gradually realized the convergence of the international accounting standards，International status has also gradually improved。You can say very confidently，The accounting industry has gradually embarked on a standardized road，The division of labor between various management institutions is clear、Efficient operation、Coordinated management system and working mechanism has been initially established。

During the current and future period，The accounting industry will enter a paperless state，Accountants will gradually march to senior management，It may even slowly play the role of public coordinator。The arrival of the new era requires the accounting industry to appear in front of the public，This requires us to meet the requirements of today's era，Actively and timely adjust the mental condition of the accounting industry，Use systemic thinking to shape the spirit of accounting spirit well。

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The so -called accounting spirit，It is the formation of accounting in the long -term accounting practice activity that is determined by the accounting nature and penetrated into accounting behavior，The most basic temperament unique to the accountants、Personality、Consciousness、Concept、bet365 Play online games Feel、Thinking activity and general psychological state of internal abstraction。Accounting Spirit belongs to accounting & ldquo; upper buildings & rdquo;，It is the deep heritage of the accounting culture。Accompanied by accounting for the economy、Strengthening the role of a comprehensive promotion of society，People are increasingly realized that the importance of accounting spirit。

The shape of the accounting spirit is not a simple matter，but a huge and complex system engineering。The reason why the spirit of accounting spirit is called a systematic engineering，First of all, the spirit of accounting itself is a system，It is connected by many interconnected、Interaction、Relying on each other，Have a common goal、The common function of the common function of the common function of the common function of the common functions of the common function of my country's accounting spirit is not satisfactory.，And there was no special construction work of the spirit of the accounting industry before，Construction project for accounting spirit basically starts from scratch。Therefore，If you want to really do a good job of accounting the spirit of accounting，It is necessary to advocate problems in the process of shaping the accounting spirit with the system of systematic thinking。

The so -called system thinking，Generally believes that it is an abstract logical thinking ability，It is a kind of thing、The ability to grasp the overall and overall ability from time to time。The thinking of the system requires us to use the research object as a overall system for research，Then try to pay attention and take care of every detail bet365 live casino games problem，constantly pursuing perfection。The thinking of the system is currently a relatively complete thinking method，It can guide people to do things perfectly。

The complexity and variant of the accounting environment determines that it is impossible to exist forever and correct the spiritual training plan，Be sure to review the training of accounting spirit with changing thinking。In other words，Just use development、Views of changes look at the training of accounting spirit。Development view requires that we must not only change according to the change of the accounting environment when examining the psychological training plan，It is also necessary to examine the training of accounting spirit from different angles from different angles from different perspectives。Cultivate accounting spirit，Not only must you stand for now、Examine the past and current，Also based on the past and currently examine the future。Introduce the cultivation plan for different accounting spirit in different accounting environments。Only in this way can you see grades and mistakes，Then make corresponding countermeasures。

Public opinion is a powerful weapon to play a good social environment，Only strong public opinion exists inside and outside the accounting industry，Only in order to play a good supervision and incentive role for the development of the accounting industry。Because public opinion is also determined by the social environment，Therefore, only a good social environment can produce public opinion with good expectations，can also have a good effect on the development of the accounting industry。Bet365 lotto review Social attitude、Social beliefs and social values ​​are important factors that determine public opinion。On the one hand，The training of accounting spirit requires a good accounting environment; on the other hand,，The training of accounting spirit will create a good accounting environment。Good expected public opinion can effectively restrain the violations of the accounting industry，can we create favorable conditions for the shaping of the accounting spirit。

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Education of Morality and Responsibility

The high -speed development of the economy and the advancement of science and technology make the whole society the same day.，All this has increased the dependence of society to the accounting industry。The moral issue of the accountant is not just a problem of personal quality, good and evil，Still a question of whether the accountant has a sense of responsibility。The sense of responsibility for the work attitude of the accountant is very strict。It requires accountants to always have a sense of responsibility in their hearts，Respect your work，Show loyalty to the duty in the work、The spirit of responsibility。Only an accountant who loves his career and is serious and responsible can truly meet the basic requirements of morality。

Although the accounting reform has achieved a lot of results，But the issue of the accounting industry is still very serious。Extinction of accounting violations and regulations is endless，This reflects the problem that the accountant's legal awareness is still weak。So，It is necessary to promote the education industry laws and regulations，bet365 live casino games To enhance the legal system of the accountant。The so -called raising the legal consciousness of the accountant through legal education，It mainly refers to enhance the legal concept of the accountant through the special compulsory means of laws and regulations、Legal concept，Consciously abide by the law，Go to the bottom line of the law to ensure the concept of accounting psychological concept and accounting occupation responsibility、Accounting Disciplinary Concept、The view of accounting legal system is well combined，Make the accountant's behavior meet the basic requirements of the spirit of accounting，Meeting accounting discipline、Accounting Law and Accounting Occupation Professional Moral Specification。While conducting accountant occupational ethics and vocational responsibility education，We must also cultivate the accountant's responsibility at the legal level。

The occupational ideal education of the accountant will not only benefit the accountant themselves，It is important that it will make a great contribution to the construction of the accounting industry。The self -construction of the industry，or industry self -discipline is a high -efficiency but low -cost project。If you want to do a good job of cultivating the spirit of accounting，May wish。

The reason why it is promoted in the cultivation of accounting spirit in the cultivation of accountant innovation awareness，Innovation is the inevitable requirement of the current accounting environment。The training of accounting spirit is ultimately the problem of shaping the good image of the accounting industry，The core of the good image of shaping the accounting industry is to continuously improve itself，Continuously bet365 live casino games improve yourself，Active progress，strive to do more perfect。Only continuous self -innovation，The accounting industry can take care of the pressure brought by the fierce competitive environment，better serving society。

Accounting civilization is by no means a civilization of one or two people，but the comprehensive manifestation of the entire social civilization。So，To achieve the overall civilization of the accounting industry，It must be grabbed from the public。Once the accounting spirit is realized，We also need a good social environment to keep it。Only the accounting spirit has been played well in the accounting industry，Our early work does not have no waste。Another，The current socio -economy of our country is in the period of accelerated development，The transformation work is still in progress，People’s social values ​​still need government guidance。Now we advocate people -oriented，Build a harmonious society。Only the overall quality of the society has improved，The effect of the excellent social environment has been fully exerted，The cultivation and realization of the spirit of accounting can be performed for a long time。

(Author Unit: School of Management of Xiamen University; School of Management, China University of Mining and Technology)