会计人员职业道德是会计人员从事会计工作活动的行为准确,为了使会计工作对社会主义经济活动发挥更大的作用,提倡会计职业道德是非常重要的。这有利于提高会计人员自身的素质,进而提高会计核算与监督的工作水平。各种职业道德标准都反映各自的职业特征和基本要求,其用语必须精辟简练,通俗易懂,便于职业人员时刻牢记,成为职业人员的座右铭,自觉行动的标准。我认为会计职业道德标准,可以用“公、正、严、廉”四字来表述。“公”,就是秉公办事。会计人员秉公 Professional ethics of accounting staff is an accounting staff engaged in accounting work activities accurately, in order to make accounting work to play a greater role in socialist economic activities, to promote accounting professional ethics is very important. This will help to improve the quality of accountants themselves, thereby enhancing the level of accounting and supervision work. All kinds of professional ethics standards reflect their own professional characteristics and basic requirements, the language must be incisive and concise, easy to understand, so that professionals keep in mind as a career motto, the standard of conscious action. I think accounting standards of professional ethics, you can use the “public, positive, strict, inexpensive” words to express. “Male”, is impartiality. Accounting staff impartiality