会计职业道德,就是会计人员从事会计工作应遵循的道德标准。所有会计人员必须以诚信为本,操守为重,遵循准则,不做假账,保证会计信息的真实、可靠。当今,随着经济的快速发展,管理工作也越来越重要,会计信息作为宏观决策的重要依据,越来越被信息使用者所重视,但同时,会计造假、会 Accounting professional ethics, that is, accountants engaged in accounting should follow the ethical standards. All accountants must be honesty, ethics, follow the guidelines, do not make false accounts, to ensure that accounting information is true and reliable. Nowadays, with the rapid economic development, management is more and more important. As an important basis for macro-decision-making, accounting information is increasingly valued by information users. At the same time, accounting fraud,