关于会计人员职业道德的讨论,会计界的老前辈发表了许多很好的意见。现在我也谈点想法,供讨论参考。胡耀邦同志在党的十二大报告中提出:“要在各行各业加强职业责任,职业道德、职业纪律的教育。”可见职业责任,职业道德、职业纪律三者是有联系而又有区别的。我们现在讨论的是会计人员的职业道 As for the accountants’ professional ethics discussion, many veterans of the accounting profession made many good suggestions. Now I also talk about ideas for discussion and reference. Comrade Hu Yaobang put forward in the 12th CPC National Congress report: “Education in occupations, professional ethics and professional discipline should be strengthened in all walks of life.” It can be seen that there are links between professional responsibility, professional ethics and professional discipline difference. We are now talking about accounting career path