党的第十二次全国代表大会,号召全党和全国人民努力建设以共产主义思想为核心的社会主义精神文明;要求各行各业在加强马克思列宁主义、毛泽东思想教育的同时,还要加强职业责任、职业道德和职业纪律的教育。财会工作是一个重要的行业,财会人员是一支拥有几百万人的庞大队伍,在我国的四个现代化建设中担负着极其重要的任务。关于职业责任,国务院已经颁布的“会计人员职权条例”和各部门的一些法规,是我们财会人员进行工作的规范。但是,对于财会人员的政治思想品质和道德标准,还缺乏全面的要求和规范。因此,研究归纳出几条会计职业道德标准是很有必要 The Twelfth National Congress of the Party urges the entire Party and the people throughout the country to work hard to build a socialist spiritual civilization with communist ideology as the core. It demands that all walks of life, while enhancing the education of Marxism-Leninism and Mao Zedong Thought, should also strengthen their professional Responsibility, professional ethics and professional discipline education. Finance and accounting work is an important industry. The finance and accounting staff is a huge contingent of millions of people and plays an extremely important role in our four modernizations. On the professional responsibility, the State Council has promulgated the “Accounting Staff Regulations” and some laws and regulations of various departments, our accounting staff to work norms. However, there is a lack of comprehensive requirements and norms for the political and ideological quality and moral standards of accountants. Therefore, it is necessary to study and sum up several accounting professional ethics standards