会计道德是会计伦理学的研究对象。本文仅对会计道德的特点与作用加以分析。一、会计道德的特点为了研究会计道德的特点,还必须分析会计道德与其他道德的关系。首先,会计道德作为一种职业道德,是社会主义道德体系中的有机组成部分,是社会主义会计道德在会计领域内的特殊要求。其次,会计道德与社会公德、婚姻家庭道德既有区别又有联系。联系在于他们统一于社会主义道德的总要求;区别在于它们作用的时间和空间不同。社会公德与婚姻家庭道德都是个人与他人、个人与社会间相互关系进行指导和调整;会计道德则是对会计职业工作领域中的个 Accounting ethics is the object of study of accounting ethics. This article only analyzes the characteristics and functions of accounting ethics. First, the characteristics of accounting ethics In order to study the characteristics of accounting ethics, but also must analyze the relationship between accounting ethics and other ethics. First of all, accounting ethics, as a kind of professional ethics, is an integral part of the socialist moral system and a special requirement of socialist accounting ethics in the field of accounting. Second, accounting ethics and social ethics, marriage and family ethics have both distinction and connection. The connection lies in the general requirement that they unite in socialist morality; the difference lies in the difference of their time and space. Social morality and marriage and family morality are the guidance and adjustment of the relationship between individuals and others, between individuals and society; accounting ethics is the accounting profession in the field of work