在社会主义市场经济条件下 ,会计人员要以“敢、善、勇、勤、乐”的“五字真经”,积极献身于改革和建设事业。敢 :敢于坚持原则 ,自身过硬。一是要认真学习经济法规 ,做到知法、守法、护法。二是要遵守会计职业道德 ,为人民管家理财 ,手经万贯、一尘不染、两袖清风。三是要以身 Under the socialist market economy, accountants should actively devote themselves to reform and construction through the “Five-word Scriptures” of “daring, kind, courageous, industrious and happy”. Dare: dare to adhere to the principle of their own excellent. First, we must conscientiously study economic laws and regulations so that we can know law, abide by the law and protect the law. The second is to comply with accounting professional ethics, financial management for the people steward, hand through, spotless, two sleeves breeze. Third, we must take the body