去年,朱容基总理在考察北京会计学院时,提出了会计人员职业道德和行为的十六字准则:“诚信为本、操守为重、遵循准则、不做假账”。改革开放以来,市场经济的逐步建立,会计人员的地位和作用发生了变化,会计人员的职业道德要求也必然要有所改变。因此,各单位从内、外的监管、制度和准则体系的完善、会计人员职业道德水平和专业能力的提高等方面开展诚信教育,并以此作为会计管理的重要目标。一、会计人员必须具备的职业道德准则会计人员职业道德,是指会计人员在会计 Last year, when examining the Beijing Institute of Accountancy, Premier Zhu Rongji proposed the sixteen-word guideline for accountants’ professional ethics and conduct: “Honesty, Ethics, Ethics, Fulfilling False Accounts.” Since the reform and opening up, the gradual establishment of a market economy has changed the status and role of accountants, and the need of accountants has also to be changed. Therefore, all units carry out honesty education in respect of internal and external supervision, improvement of system and standardization system, improvement of professional ethics and professional competence of accounting personnel, and use this as an important goal of accounting management. First, the accounting staff must have professional ethics Accounting staff professional ethics, accounting personnel in accounting