会计职业原则,主要是用制度、规章来规范会计人员的会计行为,而会计职业道德则主要是从思想意识方面来约束会计人员的会计行为。遵从会计职业原则和会计职业道德,是防范会计信息失真的有效途径。在市场经济条件下,必须加强对会计职业原则与会计职业道德准则的构建。 The accounting occupation principle mainly uses the system and the regulation to regulate the accounting behavior of the accounting staff, while the accounting profession morality mainly restricts the accounting behavior of the accounting staff from the aspect of ideology. Complying with accounting occupation principle and accounting professional ethics is an effective way to prevent the distortion of accounting information. Under the condition of market economy, we must strengthen the construction of accounting profession principle and accounting profession ethics criterion.