诚信就是诚实、守信,即,以“己之诚实”换“他人之信任”。一个主体若长期诚实、守信,就形成自己的信誉。诚信与信誉是两个等价概念。道德是一定社会为了调整人们以及个人和社会之间的关系所提倡的行为规范的总和,它通过各种形式的教育和社会舆论的力量,使人们具有善和恶、荣誉和耻辱、正义和非正义等概念,并逐渐形成一定的习惯和传统,以指导或控制自己的行为。会计职业道德是会计行业职业品德、职业纪律、专业胜任能力及职业责任等的总称。 Honesty is honesty, trustworthiness, that is, to “honesty” for “trust of others.” If an entity is honest and trustworthy for a long time, it will form its own credibility. Honesty and credibility are two equivalent concepts. Morality is the sum of the code of conduct advocated by certain society in order to adjust the relations between people and individuals and society. It brings people goodness and evil, honor and disgrace through all forms of education and the power of public opinion, and justice and non- Justice and other concepts, and gradually form a certain habits and traditions to guide or control their own behavior. Accounting professional ethics is a general term in the accounting profession, professional ethics, professional discipline, professional competence and professional responsibility.