文章通过对道德核心要素的分析,阐释了对商业伦理的认识;同时,紧密结合自身体会,浅析对会计这一特定行业的职业道德的理解。 Through the analysis of the core elements of morality, the article expounds the understanding of business ethics; at the same time, it closely comprehends the understanding of professional ethics in this particular profession of accounting, combining with its own experience.