会计职业道德是指从事会计职业的人们在会计工作中所应遵循的,与会计职业活动相适应的行为规范,是会计人员从事会计工作应遵循的道德标准。会计人员在对外披露会计信息,在遵循国家有关财务管理、资金结算、劳动工资、对外投资、税收法规制度等方面都面临着法律和职业道德规范问题。“不做假账”是会计从业人员基本的职业道德和行为准则。这也就是说,会计行业它本身的性质决 Accounting professional ethics refers to the people who engaged in accounting profession should follow in the accounting work, and accounting practices compatible with the code of conduct, accountants engaged in accounting work should follow the ethical standards. Accounting personnel disclose accounting information to the public and face legal and professional ethics issues in compliance with the state’s financial management, capital settlement, labor wages, foreign investment, and tax laws and regulations. “Do not do fake accounts ” is the basic professional ethics and code of conduct for accounting practitioners. That is to say, the nature of the accounting profession itself