《会计法》第39条明确规定“会计人员应当遵守职业道德提高业务素质”。应建立健全会计法规和监督机制,提高会计工作质量和会计人员的整体素质,本文就为何要加强会计职业道德、会计职业道德作用、内容、建议几方面和大家探讨。 Article 39 of the Accounting Law clearly stipulates that “accountants shall abide by professional ethics and improve their professional qualities.” Should establish and improve the accounting rules and regulations and supervision mechanism to improve the quality of accounting work and the overall quality of accountants, this article on why to strengthen accounting professional ethics, accounting professional ethics, content, suggestions and several aspects of discussion.