农业是国民经济的基础,是安定天下的产业。随着农业经济的不断发展,财会工作在农业生产经营管理中的作用显得尤为重要。而农业的每个行业、每个经营层次都要配备一定的财会人员,负责本行业、本单位的财务管理及会计核算工作。从某种意义上讲,会计岗位也是文明窗口,财会人员的职业道德水准决定着文明窗口的服务质量。财会人员的职业道德就是财会人员在实际工作中约束言行,发挥文明窗口作用。财会人员职业道德水平的高低,直接影响财会工作的服务质量,所以提高农业财会人员的职业道德水平,是当务之急。1 农业会计职业道德的内容1.1 坚持原则,奉公守法农业财会人员要认真学法、懂法、守法、执法,要以维护国家利益和社会责任为己任,正确处理好国家、企 Agriculture is the foundation of the national economy and is a stable industry. With the continuous development of agricultural economy, the role of accounting and accounting in agricultural production and management becomes even more important. Each industry in agriculture, each level of management should be equipped with a number of accounting personnel, responsible for the industry, the unit’s financial management and accounting. In a sense, the accounting position is also a window of civilization, and the professional ethics of finance and accounting personnel determine the service quality of a civilized window. The professional ethics of accounting personnel is that accounting personnel are bound by words and deeds in their practical work and play the role of a civilized window. The level of professional ethics of accounting staff directly affects the quality of service of accounting work. Therefore, it is imperative to improve the professional ethics of agricultural accounting staff. 1 content of agricultural accounting professional ethics 1.1 adhere to the principle of law-abiding Agricultural accounting personnel to seriously study, understand law, law-abiding, law-enforcement, it is necessary to safeguard national interests and social responsibility as its mission to correctly handle the state, enterprises