我认为要准确地表述会计职业道德标准,必须把握三个要点:第一,必须围绕“道德”这个主題,抓住作为会计人员职业道德内容的思想品德进行概括和提炼,否则就会离题。第二,必须突出会计职业的特征,不能把一般道德标准同会计职业道德标准混为一谈。第三,会计职业道德标准的内容要高度概括,语言要力求简练,以便记忆和执行。根据上述要点,我认为会计职业道德标准可以概括为“公正廉明”四个字: In my opinion, to accurately represent accounting standards of professional ethics, we must grasp three points: First, we must focus on the theme of “morality”, seize the ideological and moral qualities as accountants to summarize and refine, otherwise they will leave . Second, we must highlight the characteristics of the accounting profession can not be confused with the standard ethical accounting standards of professional ethics. Third, the contents of the accounting standards of professional ethics should be highly summarized, the language should strive to concise, in order to remember and enforce. Based on the above points, I think accounting standards of professional ethics can be summarized as “fair and honest ” four words: