“精”是指对大量的东西经过不断的挑选、对比、优化,进而提炼出来的精华;“神”是指一种无形的、潜意识的、可以改变人的思维活动的一种心理状态。精神是指人的意识、思维活动和一般的心理状态。会计精神应该是指会计人员在长期的会计工作中形成的会计人员所特有的观念、意识、感觉等精髓部分,成为人们在会计实际工作中的一种规范和行为准则。朱镕基曾经对会计 “Fine” refers to a large number of things after continuous selection, contrast, optimization, and then extracted from the essence; “God” is an invisible, subconscious, can change a person’s thinking activities Mental status. Spirit refers to the human consciousness, thinking activities and the general state of mind. The accounting spirit should refer to the essence of the concept, consciousness and feeling unique to accountants formed by accountants in long-term accounting work and become a kind of norms and codes of conduct in people’s practical work of accounting. Zhu Rongji once had an accountant