会计职业道德的三个层次约束会计职业行为有两种：一种是法律的、政策的、规章的约束，另一种是职业道德的约束。职业道德的约束是一种自然的、历史的约束，它包含由低到高的渐进层次，即本能层次、思维层次和责任层次。一、本能层次。这是会计职业道德的起步层次。会计人... Three levels of accounting professional ethics constraints There are two types of accounting professional behavior: one is legal, policy, regulatory constraints, and the other is the constraints of professional ethics. Constraints of professional ethics is a natural, historical constraints, it contains from low to high gradual level, that is, the level of instinct, level of thinking and responsibility level. First, the instinct level. This is the starting level of accounting professional ethics. Accountant ...