会计人员的职业道德,是指会计人员在从事本职工作,履行职责过程,在思想和行动方面所应遵循的道德规范和行为准则,它表现的是会计这一职业的传统,心理和习惯,同时,又是共产主义道德在这一职业中的特殊表现。 会计人员的职业道德是从会计活动中体现出来的,因而,它必须根据会计职业的特点,以及当前社会现实的主要矛盾,提出有 The professional ethics of accountants refers to the code of ethics and code of conduct that accountants should follow in performing their duties, performing their duties and in thinking and acting. It shows the tradition, mentality and habits of accounting profession, meanwhile, It is also a special manifestation of communism in this profession. Accounting staff’s professional ethics is reflected in the accounting activities, therefore, it must be based on the characteristics of the accounting profession, as well as the current social reality of the major contradictions proposed