“会计精神”是在长期会计实践活动中形成的,由会计本质决定并贯穿于会计行为的会计伦理、会计道德以及会计价值观等基本思想与理念的总和。它凝涵着会计文化的深层底蕴,体现着会计人追求的精神风貌和思想境界,深刻而长远地影响着会计事业的发展。笔者认为新时期的会计精神应该包含以下要素:诚实守信、客观公正、勤勉创新。诚实守信诚实守信,是会计精神的核心所在。诚实守信首先要求会计人员在工作中要真实诚恳,以诚为做人之本,以信为做事之基。在会计工作中,技巧并不是最重要的因素,规避风险的意识 Accounting Spirit is the sum of basic ideas and concepts such as accounting ethics, accounting ethics and accounting values, which are formed in long-term accounting practices and determined by accounting essence. It embodies the deep heritage of accounting culture, reflects the mental outlook and ideological realm pursued by accountants, and affects the development of accounting profession profoundly and in the long term. I believe that the accounting spirit of the new era should include the following elements: honesty and trustworthiness, objective and fair, diligent and innovative. Being Honest and Trustworthy Honest and trustworthy is the core of the accounting spirit. Honest and trustworthy first of all requires accountants in the work to be honest and sincere, sincerity for the people of the country, to the letter as the basis for doing things. In the accounting work, skills are not the most important factor to avoid risk awareness