党中央曾多次明确指出:在建设社会主义精神文明中,要加强各行各业的职业道德教育。这是由于我们的职业生活是最基本的社会实践活动,而与之相适应的职业道德,能够从思想上调整职业内部和外部各方面的关系,激发每个人工作的热情,创造性地完成自己的本职工作。正如列宁所说:“道德能够帮助人类社会升到更高的水平”。财会人员的职业道德,是指财会人员在从事财务工作中所应遵循的道德规范和具备的道德品质。它表现的是财会这一职业的传统、心里和习惯;同时,它又是共产主义道德在这一职业中的特殊表现。财务工 The Central Party Committee has clearly pointed out many times: In building a socialist spiritual civilization, we must step up professional ethics education in all walks of life. This is because our professional life is the most basic social practice, and the corresponding professional ethics, can be ideological adjustment of internal and external relations in all aspects of work to stimulate everyone’s enthusiasm for the work to creatively complete their own Own job. As Lenin said: “Ethics can help human society rise to a higher level.” Professional ethics of accountants refers to the moral standards and qualities that accountants should follow when engaging in financial work. It shows the profession, the mind and the habit of the profession of accounting, and at the same time it is a special manifestation of communism in this profession. Financial workers