目前有些同志根据《会计法》的规定,认为会计人员的主要职责是会计核算和会计监督,因而得出会计的职业道德标准应该是“正确核算,严监督”我认为这不仅是对《会计法》与会计职业道德的混淆,也是对会计职业责任与职业道德的混淆。《会计法》上规定的会计核算和会计监督是每个会计人员必须履行的职业责任,并不能代表会计职业道德标准,就象医生的职业责任是治病,但是治病的并不一定都能体现出“救死扶伤,实行革命的人道主义”的医 At present, some comrades, according to the provisions of the Accounting Law, think that the main duties of accountants are accounting and accounting supervision. Therefore, the standard of occupational ethics for accounting should be “correct accounting and strict supervision.” I think this is not only a question of “Accounting Law Confusion with accounting professional ethics is also a confusion of accounting professional responsibility and professional ethics. The accounting and accounting supervision stipulated in the Accounting Law is the professional responsibility that every accountant must fulfill and does not represent the accounting ethics standard, just as the doctor’s professional liability is to cure the disease, but the treatment of diseases may not always be able Reflects the ”life-saving, revolutionary humanitarian" medicine