在会计职业道德讨论中,多数同志着重从会计人员应具备的思想品德方面发表了许多意见,我个人认为,会计职业道德作为整个职业道德的一种,它的内容应包括思想品德和业务技术标准两个方面。大家知道,职业道德是同人们的职业活动紧密联系并具有自身职业特征的道德规范和行为准则,离开了具体的职业活动,也就谈不上什么职业道德;而不同的职业活动又需具备相应的职业技术并通过它去 In the discussion of accounting professional ethics, most of the comrades emphasized many opinions on the ideological and moral qualities that accountants should have. In my opinion, accounting professional ethics as a kind of the entire professional ethics should include ideological and moral standards and business technical standards Two aspects. We all know that professional ethics is closely linked with people’s professional activities and have their own professional characteristics of ethics and codes of conduct, left the specific professional activities, it can not talk about what professional ethics; and different occupational activities need to have corresponding The professional skills and go through it