我们知道,任何道德都是由一定社会的经济基础所决定并为其服务的,因而都具有历史性,适用于一切时代的道德是没有的。就此而论,我们讨论的会计职业道德应是现阶段的,即社会主义初级阶段的会计职业道德,在目前情况下,会计职业道德建设应该为社会主义初级阶段这一特定的历史发展阶段上的生产方式服务。基于这个思路,我认为会计职业道德应包括 We know that any morality is determined and serviced by the economic foundation of a given society and therefore both are historic and ethical applicable to all ages. In this connection, the accounting professional ethics we discussed should be the current stage, that is, the accounting professional ethics in the primary stage of socialism. Under the current circumstances, the construction of accounting professional ethics should be the specific stage of historical development of the primary stage of socialism Production methods of service. Based on this idea, I think accounting professional ethics should be included