《财务与会计》今年第3期发表的聂占五同志《会计职业道德简明表述之我见》一文,用“秉公办事,平等待人”作为会计职业道德标准,我有不同看法。因为这一“简明表述”没有反映会计行业的特征,其他行业也都适用。我认为会计职业道德以“秉公理财认真核算”比较恰当。理由是: 一、“秉公”包含了坚持原 “Finance and Accounting” The third issue of this year, Comrade Nie accounted for “a concise account of the professional ethics of accounting,” a text, with “impartiality, equal treatment” as an accounting standards of professional ethics, I have different views. Because this “concise statement” does not reflect the characteristics of the accounting profession, other industries are also applicable. I think it is more appropriate for accounting professional ethics to “make good financial decisions”. The reasons are: First, “Bing Ge ” contains the original insisted