党中央号召我们要抓紧「两个文明」的建设,制订职业道德标准是建设社会主义精神文明的具体内容之一,当前各行各业都在酝酿制订自己的职业道德标准。拥有百万大军,渗透到社会经济生活各个领域的会计人员也应该有自己的职业道德标准。国家已经颁布了「会计人员职权条例」以及其他有关规定,作为会计工作的规范。但行政法规代替不了社会的职业道德标准,会计行政法规侧重于工作方面的指导,对会计人员的思想政治品质缺乏全面的要求,对会计人员从事专业活动的心理要素缺乏应有的指导和规划。国外许多会计团体都确立了会计职业道德标准,比如美国的「执业会计师协会」编的《重编职业道德法规则》就对会计师、审计师制订了明确的道德标准。不同 The Central Party Committee calls on us to pay close attention to the construction of “two civilizations” and formulate professional ethics standards as one of the specific contents of building a socialist spiritual civilization. All walks of life are currently preparing their own professional ethics standards. With millions of troops, accountants who penetrate into all fields of social and economic life should also have their own standards of professional ethics. The state has promulgated the “Regulations on the Accounting Staff’s Authority” and other relevant provisions as a standard for accounting work. However, the administrative laws and regulations can not replace the social standards of professional ethics. The accounting administrative regulations focus on the guidance of work, lack of comprehensive requirements on the ideological and political qualities of accountants, and the lack of proper guidance and planning on the psychological elements of accountants engaged in professional activities. Many foreign accounting groups have established accounting standards of professional ethics. For example, the “Code of Ethics Reform” compiled by the Institute of Professional Accountants in the United States has established clear ethical standards for accountants and auditors. different