会计职业道德是一个值得重视的思想精神范畴,它对调整社会各界关系,约束广大会计工作者的行为,促进会计事业的发展,维护社会主义市场经济秩序,都起着举足轻重的作用。 一、倡导会计职业道德的重要性 首先,“经济越发展,会计越重要”已为实践反复证明。当前,我国经济体制和结构正处于改革调整时期,会计工作也随之进行着深刻的 Accounting professional ethics is an ideological and spiritual category that deserves attention. It plays a decisive role in adjusting the social relations, restraining the behavior of the vast numbers of accounting workers, promoting the development of accounting work, and maintaining the order of the socialist market economy. First, advocate the importance of accounting professional ethics First of all, “The more economic development, the more important accounting ” has repeatedly proved for the practice. At present, China’s economic system and structure are in the period of reform and adjustment, accounting work also followed a profound