会计职业道德是社会公德在会计职业活动中的具体体现,是引导、规范、制约会计行为,调整会计人员与社会、会计人员与企业单位、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,它是会计行业必须遵循的道德准则,是社会主义职业道德的重要组成部分。近年来,广大会计人员忠于职守、遵纪守法、精心理财,有力地促进了政策性银行会计工作的发展。但从几次财务会计检查、 Accounting professional ethics is a concrete reflection of social morality in accounting professional activities. It is a society that guides, regulates and restricts accounting behavior, and adjusts the relationship between accounting personnel and society, accountants and business units, accountants and different interest groups and accountants Norms, it is the accounting profession must follow the moral standards, is an important part of socialist professional ethics. In recent years, the vast majority of accountants devoted themselves to their duties, law-abiding, and meticulous financial management have effectively promoted the development of accounting-related work in policy banks. However, several financial accounting checks,