一、会计职业道德与会计风险会计,首先是道德的会计。会计职业道德,就是会计人员在会计事务中正确处理人与人之间经济关系的行为规范总和,即会计人员从事会计工作应遵循的道德标准。会计职业道德之所以被置于特别重要的地位,就在于会计信息作为产品,其使用者包括现实与潜在投资者、债权人及其他社会公众。一旦会计人员道德失范的现象具有普遍性征兆,会计信息失真演变为系统性风险,必将损害社会公众额根本利益,颠覆社会发展的信用基础,进而干扰乃至动摇整个市场经济的运行秩序。 First, accounting professional ethics and accounting risk accounting, first of all ethical accounting. Accounting professional ethics, is accounting personnel in the accounting affairs correctly handle the economic relationship between people, the norms of conduct, accounting personnel engaged in accounting work should follow the ethical standards. Accounting professional ethics is placed in a particularly important position, lies in the accounting information as a product, its users include real and potential investors, creditors and other members of the public. Once the phenomenon of accountants’ moral anomie has a universal sign, distortion of accounting information will evolve into systemic risk, which will certainly undermine the fundamental interests of the public and overturn the credit foundation of social development, thus disturbing or even destabilizing the operating order of the market economy.