一、对会计职业道德的认识会计职业道德,就是从事会计这个特定的职业的人们必须遵循的道德规范和行为准则,是一般社会公德和阶段道德在会计职业中的具体体现。研究会计职业道德,对会计工作者的职业行为的优化,促进会计学科的发展,推动会计改革,克服不正之风和存在的问题,都有重要的意义。在社会生活中,人们在从事正当的社会职业,并 First, the accounting profession moral recognition Accounting professional ethics, accounting is engaged in this particular profession must follow the code of ethics and codes of conduct, is the general social morals and stage moral in the accounting profession in a concrete manifestation. It is of great significance to study the professional ethics of accounting, to optimize the occupational behavior of accounting workers, to promote the development of accounting disciplines, to promote accounting reform, to overcome unhealthy tendencies and existing problems. In social life, people are engaged in proper social work, and