会计是经济管理的重要组成部分，在加强经济管理和财务管理，维护社会主义市场经济秩序中发挥着重要作用。会计人员是会计工作的主体，会计人员的职业道德直接影响会计工作的质量、国家和企业利益，因此，会计人员的职业道德必须加强。当前财会工作中存在的许多问题，所以，本文从会计职业道德的含义、特征、作用来重新认识并阐述会计人员职业道德的重要性及应具备的基本素质，以及如何加强会计人员自身职业道德品质的建设，层层展开，论述会计人员的职业道德。 Accounting is an important component of economic management in strengthening economic management and financial management, safeguard the socialist market economic order is playing an important The accounting officer is the main body of accounting, the accounting staff of professional ethics directly affect the quality of accounting, the state and business interests, therefore, the accounting staff of professional ethics must be The current accounting work, many of the problems, so this paper the meaning of the accounting professional ethics, characteristics, and describes the role to re-recognize the importance of professional ethics of accountants and should possess the basic qualities, as well as how to enhance their professional and moral qualities of Accountants building, layer upon layer to start discussion of the professional ethics of 希望能帮助你
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