如何加强会计职业道德建设是社会主义思想道德体系建设的重要组成部分,是社会主义市场经济健康发展的必然要求。随着改革开放的深入和社会主义市场经济体制的建立,会计活动广泛存在于社会与经济生活之中,市场经济条件下的会计活动要求会计人员利用会计信 How to Strengthen the Construction of Accounting Professional Ethics is an Important Component of the Construction of Socialist Ideological and Moral System and a Necessary Requirement for the Healthy Development of the Socialist Market Economy. With the deepening of reform and opening up and the establishment of a socialist market economic system, accounting activities exist widely in social and economic life. Accounting activities under market economy require that accounting personnel use accounting letters