一、会计人员职业道德现状会计职业道德的形成取决于会计职业的产生,它是会计人员在长期的职业活动中逐步形成和总结出来的,用以调整会计人员与社会之间、会计人员个人之间、个人与集体之间职业道德,是主观意识和客观行为的统一。近年来,会计职业道德问题,愈来愈成为公众关注 First, the professional status of accountants accounting The formation of accounting professional ethics depends on the accounting profession, which is accounting staff in the long-term career activities gradually formed and summed up to adjust the accounting staff and society, accounting personnel Between, individual and collective professional ethics, is the unity of subjective and objective behavior. In recent years, the issue of accounting professional ethics has become a public concern