自魏克发同志在《财务与会计》杂志上倡议开展会计职业道德讨论以来,贵刊发表了很多有观点,有见解的好文章,读后很受启发。下面谈谈我的看法。我认为,会计职业道德规范,一般应考虑以下四项条件:一是会计职业道德一般不应重复社会道德已有的内容。二是会计职业道德必须突出会计职业的特点,符合会计职业的要求,并对会计人员有约束力量。三是会计职业道德的内容,应做到言简意赅,一 Since Comrade Weichang made a call for discussion on accounting professional ethics in the Journal of Finance and Accounting, your magazine has published many good articles that have insights and are very inspired. Here to talk about my opinion. In my opinion, accounting professional ethics should generally consider the following four conditions: First, accounting professional ethics generally should not repeat the existing content of social morality. Second, accounting professional ethics must highlight the characteristics of the accounting profession, in line with the accounting profession requirements, and the accounting staff binding force. Third, the content of accounting professional ethics, should be concise, one