会计职业道德,指在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的各种经济关系的职业行为准则和规范。会计职业道德属于意识形态范畴,是一般社会公德在会计工作中的具体体现,是一种有别于会计法规的非强制性会计规范,它是引导、制约会计行为,调整会计人员与社会、会计人 Accounting professional ethics refers to the occupational norms and norms that should be followed in accounting professional activities and reflect the occupational characteristics of accounting and various economic relations that regulate the occupational relationship of accounting. Accounting professional ethics belongs to the category of ideology, which is the concrete manifestation of general social morals in accounting work. It is a non-mandatory accounting standard different from accounting laws and regulations. It guides and restricts accounting behavior, adjusts accounting personnel and society, people