所谓会计职业道德,就是指从事会计工作的人员在履行会计职责活动中应当遵循和具备的,体现会计职业特征的,调整会计职业关系的道德品质,职业行为准则和规范。它是调整财会人员与国家、财会人员与不同利益和财会人员相互之间的社会关系及社会道德规范的总和,是基本道德规范在会计工作中的具体体现。它既是会计工作要遵守的行为规范和行为准则,也是衡量一 The so-called accounting professional ethics means that the personnel engaged in accounting work in accounting activities should follow and have to reflect the characteristics of accounting professionals to adjust the professional ethics of accounting ethical standards, codes of professional conduct and norms. It is the sum of the social relations and social morals between accounting staff and the state, accounting staff and different interests and accountants, as well as the concrete manifestation of the basic ethics in the accounting work. It is not only a code of conduct and a code of conduct to be followed in accounting work, but also a measure