职业道德是有别于法律和制度的,研讨财会人员的职业道德,不能把法律和制度已经约束的行动,当作职业道德的要求去铺陈。否则,将失去职业道德的特点,使职业道德的确立流于对法律制度的概括上,成为画蛇添足之笔。职业道德所要求的内容应该具有更高的层次,并且与社会主义精神文明建设相联系。可以这样说,法律和制度是对人的 Professional ethics are different from the law and system, to discuss the accounting profession’s professional ethics, not the law and the system has been bound by the action, as the requirements of professional ethics to lay. Otherwise, the characteristics of professional ethics will be lost and the establishment of professional ethics will flow to the generalization of the legal system and become the pen to draw superfluous attention. The content required by professional ethics should have a higher level and be linked with the construction of socialist spiritual civilization. It can be said that the law and system are human