所谓会计职业道德，就是会计人员在会计事务中正确处理人与人之间经济关系的行为规范总和，即是会计人员从事会计工作应遵循的道德标准。它体现了会计工作的特点和会计职业责任的要求，规定了财会工作者在履行公职中“应当怎么样”、“不应当怎么样”。这些道德标准是财经法规? The so-called accounting professional ethics, is accounting personnel in accounting affairs correctly handle the economic relationship between people, the norms of conduct, that is, accountants engaged in accounting work should follow the ethical standards. It reflects the characteristics of accounting work and accountants’ professional responsibilities, and stipulates that “what should be done” and “what should not be” should be done by financial workers in the performance of public office. These ethical standards are financial laws and regulations?