会计职业道德是指从事会计职业的人员在会计工作中应遵循的与会计职业活动相适应的道德规范和行为准则的总和,包括职业责任、职业信誉、职业良心、职业态度、职业作风、职业纪律等。会计职业道德教育主要包括职业精神教育、法制教育、专业教育。由于会计本身是一项主观性较强的活动,会计准则赋予会计活动一定的灵活性。对于一些运用灵活性较强的准则,需要会计工作者运用职业道德来分析、判断。因此加强 Accounting professional ethics refers to the sum of ethics and codes of conduct that should be followed in the accounting work of accountants engaged in accounting in accordance with accounting professional activities, including professional responsibility, professional reputation, professional conscience, professional attitude, professional style, professional discipline Wait. Accounting professional ethics education mainly includes professionalism education, legal education and professional education. Because accounting itself is a subjective activity, accounting rules give some flexibility to accounting activities. For some of the more flexible guidelines, accountants need to use professional ethics to analyze and judge. So to strengthen