会计人员在资金清算工作中应兼顾双方的经济利益,那种拖延结算的态度是与社会主义会计职业道德相悖的。在清算工作中,会计人员应遵循的职业道德应当是:1.及时受理发生的各项债权债务,正确处理帐务,并与相关单位帐务记录保持一致;2.收到相关单位的结算凭证和对帐清单如有差错或异议应及时退还并说明原因; Accountants in the liquidation of funds should take into account the economic interests of both parties, that the attitude of delaying settlement is contrary to the socialist accounting professional ethics. In the liquidation work, accountants should follow the professional ethics should be: 1. The creditor’s rights and debt occurred in a timely manner to deal with the correct handling of accounts, and consistent with the accounting records of the relevant units; 2. Receipt of the settlement unit of the relevant units And reconciliation list if any errors or objections should be promptly returned and explain the reasons;