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会计职业道德是指在会计职业活动中应遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则规范。如何加强会计人员职业道德建设是当前建立社会主义市场经济的客观要求,是做好会计工作的基础和前提,同时也是提高会计信息质量的重要途径及整个会计行业生存发展之根本。
Accounting professional ethics refers to the norms of professional codes of conduct that should be followed in accounting professional activities and reflect the occupational characteristics of accounting and adjust the occupational relationship of accounting. How to strengthen the construction of accountants’ professional ethics is the objective requirement of building a socialist market economy at present and the basis and premise of doing a good job of accounting work. It is also an important way to improve the quality of accounting information and the fundamental of the whole accounting industry’s survival and development.