职业道德是职业品德、纪律、责任及专业胜任能力等的总称。根据自律性原则，国内外一些会计组织甚至政府主管部门制定了不同适用范围的职业道德规范。一、国外对会计职业道德规范的研究会计名家亨德里克森认为，会计理论上的道德标准重点是正当、真实和公正。美国注册会计师协 Professional ethics is the general term of professional morality, discipline, responsibility and professional competence. According to the principle of self-discipline, some accounting organizations at home and abroad and even government departments have formulated different codes of professional ethics. First, the foreign accounting professional ethics Accounting master Hendrickson believes that the ethical standards in accounting theory is the focus of justice, truth and fairness. American Institute of Certified Public Accountants