本文通过分析会计工作在国民经济管理和单位经济管理中的作用,认为会计应当具备的职业道德素养有七个方面:爱岗敬业,忠于职守;熟悉法规,依法办事;坚持原则,大公无私;实事求是,客观公正;廉洁奉公,不谋私利;精通业务,自强不息;改革创新,搞好服务。 By analyzing the role of accounting in national economy management and unit economy management, this paper argues that there are seven aspects of professional ethics attainment that should be possessed by accounting: dedication to devotion, devotion to duty, familiarity with laws and regulations, acting according to law, upholding principle, being impartial, seeking truth from facts, Objective and fair; clean and serve the public, not self-serving; proficient in business, self-improvement; reform and innovation, improve service.