现代会计是商品经济的产物,随着改革开放的进一步深入发展和社会主义市场经济体制的确立,我国会计改革工作也不断进步。成为一个合格的社会主义会计人员,不仅要了解会计的相关专业知识,还要具备一定的职业道德。 Modern accounting is the product of commodity economy. With the further development of reform and opening up and the establishment of the socialist market economic system, the accounting reform in our country is also progressing. To become a qualified socialist accountant, not only to understand the relevant professional knowledge of accounting, but also have some professional ethics.