会计职业道德是会计人员在从事会计工作时,应当遵守的道德规范,是社会诚信体系的一个重要组成部分,是会计诚信建设的一个热点问题。以道德为基础的会计职业道德建设不仅具有紧迫性、艰巨性,还具有长期性,因为道德修养非一日之功。为加强对会计职业道德的理解,必须首先对道德作 Accounting professional ethics is an ethical code that accountants should observe when engaging in accounting work. It is an important component of social credit system and a hot issue in the construction of accounting honesty. Morality-based accounting professional ethics is not only urgent, arduous, but also long-term, because morality is not a single day. To strengthen the understanding of accounting professional ethics, we must first of all do morality