伦理是人们处理相互关系时应遵循的道德准则和规范,它作为一种管理理念,对于规范市场经济行为的重要性日益突出。当前,在会计工作领域中,不讲伦理的现象非常普遍,如制作假凭证、假账簿、假会计报表等,这一系列的会计行为导致了虚假会计信息的产生。伦理对会计人员来说,实质上就是关于“做事先做人”的道理,会计人员在处理各种会计事务的过程中,其行为应当受到伦理的约束。因此,从伦理的角度来研究会计行为问题,具有非常重要的现实意义。 Ethics is a code of ethics and norms that people should follow in handling interrelations. As a management concept, ethics is increasingly important for regulating market economy. At present, in the field of accounting work, the phenomenon of non-ethics is very common, such as the production of fake documents, fake books, fake accounting statements, etc. This series of accounting practices has led to the emergence of fake accounting information. Ethics for accounting personnel, in essence, is about “doing things in advance” truth, accountants in the process of dealing with various accounting matters, their behavior should be ethically constrained. Therefore, to study the problem of accounting behavior from the perspective of ethics has very important practical significance.