会计工作是经济管理工作不可或缺的组成部分。它的职能是办理会计事务，进行会计核算，实行会计监督，配合有关部门对单位加强经济管理，不断提高资金的使用效益，服务和促进各项事业的发展。按照会计工作的职能特点，我认为会计人员应具备以下三个方面的职业道德：一、要“敬 Accounting work is an integral part of economic management. Its function is to handle accounting affairs, carry out accounting, carry out accounting supervision, cooperate with relevant departments to strengthen economic management to units, continuously improve the efficiency of capital use, serve and promote the development of various undertakings. According to the functional characteristics of accounting work, I think accountants should have the following three aspects of professional ethics: First, to "respect