会计职业道德是会计人员在进行会计活动、处理会计关系时所形成的职业规律、职业观念和职业原则的行为规范总和。会计职业道德建设是经济管理和会计工作的基本环节,是会计信息质量的根本保障,它直接关系到国家政策的贯彻执行,也关系到各种会计行为的规范,更关系到人民群众的切身利益。 Accounting professional ethics is the sum of the code of conduct of accountants in the process of accounting activities, accounting rules formed when the occupation rules, professional concepts and professional principles. The construction of accounting professional ethics is the basic link of economic management and accounting and the fundamental guarantee of the quality of accounting information. It is directly related to the implementation of national policies and the norms of various accounting practices, and is even more related to the immediate interests of the people .