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新《会计法》第39条规定:“会计人员应当遵守职业道德,提高业务素质。对会计人员的教育和培训工作应当加强”。这是我国会计史上第一次以法律的形式对会计人员职业道德教育和业务培训作出的规定,也是新《会计法》在原《会计法》第23条关于“会计人员应当具备必要的专业知识”的规定的
Article 39 of the new Accounting Law stipulates: “Accountants shall abide by professional ethics and improve professional qualifications. Education and training of accountants should be strengthened.” This is the first time in the history of accounting in our country, the law stipulates that we should make the professional ethics education and business training for accountants. It is also the new “Accounting Law” in the original “Accounting Law” Article 23. Accounting personnel should possess necessary professional knowledge "Provisions