会计职业道德是指会计人员在从事会计活动中应当遵循的行为准则。是会计人员职业素质在会计活动中的具体体现。它引导、制约着会计行为。会计是一项以提供会计信息为目的的经济活动。会计提供的会计信息是否真实、可靠,对决策是否有用,在很大程度上取决于会计人员在会计活动中是否遵守了职业道德规范。西方国家的会计学者认为职业道德的层次要高于会计法规,我国会计信息的真实性比以前有了一点提高。但是一些单位的会计信息还是严重失实,甚至有些上市公司的财 Accounting Professional ethics refers to the accounting staff in engaging in accounting activities should follow the code of conduct. Is a professional accounting staff in accounting activities in a concrete manifestation. It guides and restricts accounting behavior. Accounting is an economic activity aimed at providing accounting information. Accounting information provided by accounting is true, reliable, useful for decision-making, to a large extent depends on accounting personnel in accounting activities are in compliance with the code of ethics. Accounting scholars in western countries think that the level of professional ethics should be higher than that of accounting laws, and the authenticity of accounting information in our country has been raised a little bit higher than before. However, the accounting information of some units is still seriously inaccurate, and even some of the listed company’s wealth