关于会计人员的职业道德问题,多数财会刊物进行过热烈的讨论,有的文章也提出了一些独到的见解;但大多数文章都把会计职业道德与《会计法》、财经纪律,党纪国法等法规条文等同起来,乍看之下似乎说到了点子上,可是细加分析,便觉得表达不太确切。笔者试就这个问题谈点浅见,以就教于会计同行。 Most of the articles have also put forward some original opinions on the professional ethics of accountants. However, most articles regard the accounting professional ethics and laws and regulations such as Accounting Law, Financial and Economic Discipline, Party Law and State Law Equivalent to the provision, at first glance seems to point to the idea, but a detailed analysis, they feel that expression is not exact. I try to talk about this issue humble opinion, to teach in the accounting counterparts.