器各有其形,物各有其状,世界之所以是万千的,就因各属各类互为有别,以哲理言之,即各具特殊属性。因此,笼笼统统的大原则,是解决不了具体问题的。制定职业道德规范与此同理。比如“全心全意为人民服务”是制定社会主义道德规范的指导准则,但代替不了各行各业的职业道德规范,尽管它放之四海而皆准,却缺乏具体的衡量尺度。唯使职业道德规范行业化,方能衡之有度,行之有效。依会计工作的性质、特点与要求,怎样确定会计职业道德规范呢?按我的切身体会,可概括为四 Each has its own shape and its own shape. The reason why the world is so numerous is that it differs from each other in all its kind and in philosophy, that is, each has its own special attributes. Therefore, the general principle of cages can not solve specific problems. In the same way to develop professional ethics. For example, “serving the people wholeheartedly” is the guiding principle in formulating socialist ethics. However, it can not replace the professional ethics of all walks of life. Although it is universally applicable, it lacks specific measures. Only professional ethics of the industry, in order to balance the scale, effective. According to the nature of accounting work, characteristics and requirements, how to determine the accounting code of professional ethics? According to my personal experience, can be summarized as four