构建社会主义和谐社会首先要筑就深厚的社会主义道德基础,职业道德因管理而产生,管理是一项实践性的社会活动,在整个过程中始终离不开对人、财、物的配置,这就产生了管理的道德问题。会计工作专业性强,需要具有相当专业知识的人才能够掌握,它是企业管理工作的重要组成部分,同企业其他的管理工作一样,也存在着道德问题。因此,会计信息质量的真实性、可靠性和完整性,不仅决定于会计人员的专业水平,也决定于其道德状况。 To build a socialist harmonious society, we must first build a profound socialist moral foundation, which results from the management of professional ethics. Management is a practical social activity. In the whole process, we can not get away from the allocation of people, money and goods, This creates a moral issue of management. Accounting work is professional and requires professionals with considerable professional knowledge to grasp it. It is an important part of business management. Like other management work in enterprises, there are also moral problems. Therefore, the authenticity, reliability and completeness of the quality of accounting information depend not only on the professional level of accountants but also on their moral status.