职业道德是一个职业得以存在的基础,是职业发展的道德底线,是必要的职能操守。尤其会计这个古老而又充满活力的行业,因其服务对象涉及到社会的方方面面,提供的会计信息是公共产品,会计职业道德的优劣将影响国家和社会公众的利益。是一种风险较大、职业道德要求较高的行业,所以财务人员更应该注重自己的职业道德修养。 Professional ethics is the basis for the existence of a career, is the ethical bottom line of career development, is necessary functional ethics. In particular, accounting is an ancient and dynamic industry. Because its clients are involved in all aspects of society, the accounting information provided is public goods. The pros and cons of accounting professional ethics will affect the interests of the state and the general public. Is a risky, occupationally demanding industry, so financial personnel should pay more attention to their own professional ethics.