会计职业活动不是孤立进行的,必然会产生各种职业关系,这就需要职业道德加以规范。诚实守信是中华民族的传统美德,也是会计职业道德的核心内容。近代会计泰斗潘序伦先生就是遵循“立信,乃会计之本,没有信用,也就没有会计”的信念创办立信会计专科学校的。“诚则兴,信则旺。”然而,社会上失信较为严重,信用有污点乃至被人民法院曝光列入“黑名单”、财会人员违法犯罪等现象并不少见,且呈年轻化之势。中职财会专业学生 Accounting professional activities are not carried out in isolation, will inevitably have a variety of professional relationships, which requires professional ethics to be standardized. Honesty and trustworthiness are the traditional virtues of the Chinese nation and the core of accounting professional ethics. Mr. Pan Xulun, a modern accounting expert, founded Lixin Accounting College with the belief that “Lixin is the foundation of accounting, no credit, no accounting.” “However, the credit is prosperous. ” However, the social dishonesty is more serious, credit has blistering and even the people’s court exposure included “blacklist ”, accounting fraud and other phenomena are not uncommon, and was young The trend of change. Secondary vocational accounting students