近年来,会计理论界在讨论会计职业道德问题时,从不同角度进行了多方面探讨,因而,对这种职业道德标准有多种多样的提法。我们认为,这些讨论是必要的、有益的。但又觉得当前在少数会计人员身上表现出来的职业道德观念薄弱,似乎主要不是由于对职业道德的基本要求弄不清楚,而主要是与会计人员的思想觉悟水平以及社会信念约束力量的影响有关。本文试着笔于后者,并求教于会计界的同志们。根据会计界前一段讨论的意见,我们在归纳的基础上,略作修补,把热爱 In recent years, when accounting theory circles discussed accounting ethics issues, they conducted various discussions from different angles. Therefore, there are many kinds of references to such professional ethics standards. We think these discussions are necessary and helpful. However, it seems that the current weakness of professional ethics manifested in a small number of accountants does not seem to be mainly due to the unclear basic requirements of professional ethics but mainly to the level of ideological consciousness of accountants and the influence of the binding forces of social beliefs. This article tries to write about the latter and consults comrades in the accounting profession. According to the opinion discussed in the previous paragraph of the accounting profession, on the basis of induction, we make a slight revision and put the love