自从《财务与会计》开展关于会计职业道德问题的讨论以来,许多同志谈了很多好的意见.如有的从理论上阐述了建立职业道德规范的必要性和职业道德的哲学基础;有的分析了职业道德与社会道德的关系;有的列举了若干条会计职业道德规范,等等。但是,我总觉得现在提出的会计职业道德规范的条目太多,什么是主要的,什么是次要的,叫人抓 Since Comrade Finance and Accounting began discussions on the issue of accounting professional ethics, many comrades have spoken with many good opinions. Some of them theoretically elaborate the philosophical foundation for the establishment of professional ethics and professional ethics. Some analyzes The relationship between professional ethics and social morality; some enumerated a number of accounting professional ethics, and so on. However, I always feel that there are too many items of accounting professional ethics now proposed, what are the major ones and what are the secondary ones.