一什么是会计职业道德?即会计职业道德的概念应该怎样科学地加以表述?这是我们对会计职业道德进行讨论时首先需要搞清楚的一个重要问题。只有明确了什么是会计职业道德,对会计职业道德的概念有一个科学严密的定义,对会计职业道德的讨论才有一个共同的前提,才能防止出现不必要的混乱。究竟什么是会计职业道德?本人认为, What is accounting professional ethics? That is, how does the concept of accounting ethics scientifically be expressed? This is an important issue that we need to make clear when discussing accounting ethics. Only clear what is accounting professional ethics, the concept of accounting professional ethics has a scientific definition, the discussion of accounting professional ethics have a common premise in order to prevent unnecessary confusion. What is accounting professional ethics? In my opinion,