会计职业道德规范是指财会人员在其特定的财会工作中的各种行为规范的总和,它是一般社会道德在其职业生活中的特殊要求,同时带有明显的行业特征,是对财会工作实践中具有全局意义的基本道德关系的概括与反映。毁德容易立德难,随着社会主义市场经济体制的建立,客观上要求建立与之 Accounting Code of Professional Ethics refers to the sum of various codes of conduct of accounting personnel in their specific accounting work. It is a special requirement of general social morals in their professional life, with obvious characteristics of the industry, Summarize and reflect the basic moral relations with global significance. Destroying Germany is easy to rule out the difficulties. With the establishment of a socialist market economic system, it is objectively required to establish a