考察《会计职业道德规范》及《会计法》实施的实际影响以及广大会计尤其是基层会计人员对其所持的态度，发现实施中存在的问题，总结已有的经验，并为会计法律制度的进一步完善提供有益的启示，我们进行了一次关于《会计职业道德规范》及其实施的问卷调查。通过对调查问卷的分 Investigate the actual impact of the “Accounting Code of Ethics” and the “Accounting Law” implementation as well as the majority of accounting, especially grass-roots accounting staff held by its attitude and found that the implementation of the problems, sum up the existing experience and further legal accounting system Improve provide useful enlightenment, we conducted a survey on the accounting professional ethics and its implementation of the questionnaire. Through the questionnaire points