会计职业道德是一般社会公德在会计工作中的具体体现，是引导、制约会计行为，调整会计人员与社会、会计人员与不同利益集团以及会计人员之间关系的社会规范。它以善与恶为价值取向标准，以社会评价（荣誉）和个人评价（良心）为主要制约手段；是一种非强制性规范，它是通过把 Accounting professional ethics is a concrete manifestation of general social morals in accounting work. It is a social norm for guiding and restricting accounting behavior and adjusting the relationship between accounting personnel and society, accounting personnel, different interest groups and accountants. It regards good and evil as the standard of value orientation, with social appraisal (honor) and personal appraisal (conscience) as the main restrictive measures; it is an optional standard,