良好的职业道德是做好一切工作的基础,会计职业道德同样如此,笔者仅就会计职业道德规范准则,提出八点设想。一、坚持四项基本原则,维护国家利益,是职业道德的准则。把四项基本原则落实贯彻到会计工作中,对党忠诚,热爱祖国,热爱社会主义,同党中央保持政治上思想上一致,牢固树立国家观点,维护国家利益,识大体,顾大局,为两个文明建设作出贡献。二、热爱本职,忠于职守,是职业道德的前提。热爱会计职业,忠于会计职守,确立搞好会计工作的事业心、光荣感和责任感,树立自尊自重自爱的 Good professional ethics is the basis for doing all the work, the same is true of accounting professional ethics, the author only on accounting standards of professional ethics, put forward eight ideas. I. Adhering to the Four Cardinal Principles and Maintaining National Interests is the Code of Professional Ethics. Carrying out the implementation of the four cardinal principles into the accounting work, keeping the party’s loyalty, love of the motherland, love of socialism, political ideology consistent with the party Central Committee, firmly establish the national point of view, safeguarding national interests, understanding the general situation and taking the overall situation into consideration A civilized construction to contribute. Second, love their jobs, loyal to their duties, is a prerequisite for professional ethics. Love the accounting profession, loyal to accounting duties, establish a good accountant career, glorious and sense of responsibility, self-respect and self-esteem