财会工作涉及社会经济生活的方方面面,经济与社会事业越发展,财会工作越重要,作为“反映、监督与控制”财务运行的主体—财会人员责任重大,会计人员职业道德建设在当前社会主义市场经济条件下显得尤为重要。 Financial accounting work involves all aspects of social and economic life, the more economic and social development, the more important the accounting work, as the “reflection, supervision and control,” the main financial operations - accounting and financial accountability of personnel, accounting personnel professional ethics in the current socialist Market economy conditions are particularly important.