第九届全国人民代表人会常务委员会第十二次会议审议并通过了《中华人民共和国会计法》（以下简称新会计法），新会计法对会计的职业道德有了具体的规定和强化的内容，值得很好认识。 一、新《会计法》对会计职业道德条款的强化内容 新《会计法》的第五章第三十九条规定：会计 The twelfth meeting of the Standing Committee of the Ninth National People’s Congress examined and passed the Accounting Law of the People’s Republic of China (hereinafter referred to as the “New Accounting Law”). The New Accounting Law specifically stipulates and strengthens the professional ethics of accounting Content, it is well understood. First, the new “Accounting Law” to strengthen the terms of accounting professional ethics New “Accounting Law,” the fifth chapter of Article 39: Accounting