职业道德是职业品质、工作作风和工作纪律的综合。会计职业道德是会计人员在会计工作中应当遵循的道德规范。《会计法》第三十九条规定:“会计人员应当遵守职业道德,提高业务素质。”这是对会计人员职业道德教育问题的规定,也是修订后的《会计法》在原《会计法》第二十三条关于“会计人员应当具备必要的专业知识”规定的基础上充实、强化的一项重要内容。 Professional ethics is a combination of professional quality, work style and work discipline. Accounting professional ethics is the accountants in the accounting work should follow the ethics. Article 39 of the Accounting Law stipulates that: “Accountants shall abide by professional ethics and improve their professional qualifications.” This is a stipulation on the issue of professional ethics education for accountants and also the revised “Accounting Law” “Article 23 on the” accounting staff should have the necessary professional knowledge, "the provisions of an enrichment, based on an important part.