提高会计人员的道德素质是一项长期的系统工程,需要全社会的共同努力,会计人员必须坚持原则,用好《会计法》,保护企业和自身的利益;同时必须用会计职业道德武装自己的头脑,培养自己的职业道德,忠实地履行自己的会计职责,使自己在维护社会主义市场经济秩序、规范企业管理、提高企业效益中发挥更加重要的作用。 To improve the moral quality of accountants is a long-term systematic project that requires the concerted efforts of the whole society. Accountants must uphold the principle and make good use of the Accounting Law to protect the enterprises and their own interests. At the same time, they must arm themselves with accounting professional ethics They should cultivate their professional ethics, faithfully perform their accounting duties, and play an even more important role in maintaining the order of the socialist market economy, standardizing the management of enterprises and improving the efficiency of enterprises.