会计活动是整个社会经济活动中不可缺少的有机组成部分,会计工作是社会分工中最重要的经济基础工作。会计职业道德所反映的是会计活动和会计工作的道德关系,因而,会计职业道德不仅在会计领域之内发挥作用,而且对社会经济的道德面貌,乃至整个社会经济活动本身产生巨大影响。会计人员应当将“诚信”作为工作的第一要务,实事求是地对经济活动状况进行反映,不弄虚作假,不欺上瞒下。 Accounting activities are an integral part of the entire social and economic activities. Accounting work is the most important economic basis in the social division of labor. Accounting ethics reflects the ethical relationship between accounting activities and accounting work. Therefore, accounting ethics not only plays a role in the field of accounting, but also has a great impact on the social and economic ethics and even the entire social and economic activities. Accountants should regard “honesty and credit” as the most important task in their work, seek truth from facts and reflect the status of economic activities, and do not fool around and hide from others.