随着《会计法》的颁布,许多做财务会计工作的同志,包括银行会计人员,往往认为在工作中按《会计法》办事,做到“正确核算,严格监督”就履行了义务,也就遵守了会计人员的职业道德。其实,这种认识是对会计职业责任与会计职业道德的混淆,也是对《会计法》与会计职业道德的混淆。我认为,将会计职业道德尽理解为“正确核算,严格监督”是割裂了职业责任与职业道德的内在联系,是对法与道德认识模糊不清,道德不靠强制,只强调自觉性,它以善恶、荣辱等观念为标准,通过内心信念,传统习惯,社会舆论来评价人们的行为,调整人与人,个人与社会之间的关系,职业道德既体 With the promulgation of the Accounting Law, many comrades engaged in financial and accounting work, including bank accountants, often think that they are obliged to act in accordance with the Accounting Law in their work and fulfill the obligation of “proper accounting and strict supervision.” Adheres to the professional ethics of accountants. In fact, this understanding is the confusion between accounting professional responsibility and accounting professional ethics, but also the confusion between “Accounting Law” and accounting professional ethics. In my opinion, treating accounting professional ethics as “correct accounting and strict supervision” is the internal link between the separation of professional responsibility and professional ethics, the unclear understanding of law and morality, the unrestricted morality, and the emphasis on consciousness With the concepts of good and evil, honor and disgrace, as the standard, people’s behaviors are evaluated through their inner beliefs, traditional customs and social media, and the relations among people, individuals and society are adjusted.