会计职业道德首先作为社会道德体系的重要组成部分,既吸纳社会道德规范的一般要求,又突出会计职业特征,自成体系。会计职业道德建设是一个复杂、开放的系统,在当前社会主义市场经济体制中,搞好会计职业道德建设是必须的、必要的、更是具有现实意义的。 Accounting professional ethics, as an important part of the social moral system, absorbs not only the general requirements of social ethics norms, but also highlights the occupational characteristics of accounting and self-contained systems. The construction of accounting professional ethics is a complex and open system. In the current socialist market economic system, it is necessary, necessary and even practical to improve the construction of accounting professional ethics.