会计职业道德是会计人员在进行会计活动、处理会计关系时所形成的职业规律、职业观念和职业原则的行为规范的总和。既是会计人员在本行业职业活动中行为的规范,也是会计行业对社会所应负的责任和义务。会计涉及到社会的各个方面。凡是有经济活动的地方,就有会计工作,就有会计人 Accounting professional ethics is the sum of the code of conduct of accountants in the accounting activities, accounting rules formed when the occupation rules, professional concepts and occupational principles. It is not only the behavior of accountants in the occupational activities in the industry norms, but also the responsibility and obligation of accounting profession to the society. Accounting involves all aspects of society. Where there are economically active places, there are accounting work, there are accountants