每个行业,每种职业,都有其自身所要求的基本职业道德。会计人员的职业道德应是什么呢?人们可以列出若干条来,我个人认为,其中很重要的一条,莫过于实事求是,这是由《会计法》的立法宗旨所决定了的。《会计法》的立法宗旨主要体现在“规范会计行为,保证会计资料真实、完整”上。会计资料是会计核算过程中形成和提供的资料,包括会计凭证、会计帐薄,财务 Every profession, every occupation, has its own required basic professional ethics. What should be the professional ethics of accountants? People can list a few articles. Personally, I think one of the most important things is to seek truth from facts, which is determined by the legislative purpose of the Accounting Law. The purpose of the “accounting law” is mainly reflected in the legislative purpose of “regulating accounting practices to ensure that accounting information is true and complete”. Accounting information is the accounting information formed and provided in the process of accounting, including accounting documents, accounting books, financial