“不做假账”是会计从业人员基本的职业道德和行为准则。会计职业道德规范规定所有会计人员必须爱岗敬业,熟悉法规,依法办事,客观公正,搞好服务,保守秘密。会计人员要做到以诚信为本,操守为重,不做假账,保证会计信息的真实、可靠。做一个合格的维护财经纪律的卫士。 “Do not do fake accounts ” is the basic professional ethics and code of conduct for accounting practitioners. Accounting standards of professional ethics that all accountants must love their jobs, are familiar with laws and regulations, act in accordance with the law, objective and fair, do a good job in service, keep the secrets. Accountants to be based on honesty, ethics, not fake accounts to ensure that accounting information is true and reliable. Be a qualified guardian of financial discipline.