说起职业道德，各行各业都有自己的标准。就会计人员应具备的职业道德来说，近年来可以说是讲得够多的了。以笔者之见，会计的职业道德可以概括为：“遵纪守法、精通业务、求实创新、清正廉明”十六个字；或者说，可以把这十六个字作为会计人员的职业道德的“座右铭”。一、遵 Speaking of professional ethics, all walks of life have their own standards. In terms of the professional ethics that accountants should have, it can be said in recent years that there is enough talk. In my opinion, accounting professional ethics can be summarized as: “abide by the law, proficiency in business, truth-seeking innovation, honest and fair” in the word; or, you can put these sixteen words as accounting staff professional ethics “ motto”. First, compliance