会计职业道德是指在会计职业活动中应遵循的、体现会计职业特征的、调整会计社会关系行为的准则和规范。我们都知道,会计人员处于单位里财务部门,这是个敏感且关键的岗位,在一些消极因素影响下,这些工作人员的价值观念不可避免地会受到影响,出现渎职的问题。所以,警钟长鸣,谈谈财会职业者的道德素养是很有必要的。 Accounting professional ethics refers to the accounting standards and norms that should be followed in accounting professional activities and embodies the characteristics of accounting occupations. We all know that accountants are in the finance department of a unit. This is a sensitive and crucial post. Under the influence of some negative factors, the values ​​of these staff members will inevitably be affected and malfeasance will occur. Therefore, it is necessary to talk about the moral accomplishments of accounting professionals in the wake of the alarm.