强化会计人员的职业道德观念,是会计队伍建设的重要内容。会计职业道德是会计人员正确处理人与人,个人与社会关系的行为规范和行动准则。既要体现社会主义国家的社会公德,又要突出鲜明的职业特点,我认为会计职业道德可以概括为“顾大局,讲效益,求实际,遵法纪,身廉正”五句话。一、顾大局。在国家,集体和个人根本利益一致的前提下,现阶段还存在具体利益的差 Strengthening the professional ethics of accountants is an important part of the construction of accounting team. Accounting professional ethics is the code of conduct and norms of accountants’ correct handling of the relationship between people, individuals and society. It is necessary to reflect the social ethics of socialist countries, but also highlight the distinctive professional characteristics, I think accounting professional ethics can be summarized as “the overall situation, stresses efficiency, and seek truth from facts, law and discipline, integrity and integrity,” five words. First, the overall situation. Given the fundamental interests of the state, the collective and individuals under the premise of the current stage there are still specific interests of the poor