会计人员职业道德 ,是会计人员从事会计工作应当遵循的道德标准 ,建立会计人员职业道德规范 ,是强化会计人员道德约束 ,防止和杜绝会计人员在工作中出现不道德行为的有效措施。针对目前许多会计人员职业道德观念不强 ,在工作中不能严格遵守《会计法》的现状 ,大力宣传会计职业 The professional ethics of accountants is the moral standard that accountants should follow in accounting and establishes the code of ethics of accountants. It is an effective measure to strengthen the moral constraint of accountants and to prevent and eliminate the accountants’ appearance of unethical behavior in their work. In view of the fact that many accountants’ professional ethics are not strong at present, they can not strictly abide by the current situation of Accounting Law and vigorously promote the accounting profession