会计职业道德是基本道德规范在会计工作中的具体体现。它既是会计工作要遵守的行为规范和行为准则,也是衡量一个会计工作者工作好坏的标准。因为会计涉及到社会的各个方面,必须从企业制度和内部控制,法律法规和企业领导人,会计人员自身等各个方面加强会计职业道德建设。 Accounting professional ethics is the concrete manifestation of the basic ethics in the accounting work. It is not only a code of conduct and a code of conduct to be followed in accounting work, but also a measure of how well an accountant works. Because accounting involves all aspects of society, we must strengthen the construction of accounting professional ethics from the aspects of enterprise system and internal control, laws and regulations, business leaders and accountants themselves.