会计人员不但要有扎实的专业知识,也要有良好的职业道德素质。在我国建设法制社会的过程中,不但要完善各项法律法规,道德建设也是不可或缺的,会计在经济生活中是个特殊行业,对经济建设的进程发挥着重要作用。然而,近年来我国乃至全球所出现的会计诚信危机,引起了社会各界广泛的忧虑和关注。 Accountants not only have a solid professional knowledge, but also have a good professional ethics. In the process of building a legal society in our country, we must not only improve various laws and regulations, but also build ethics. Accounting is a special industry in economic life and plays an important role in the process of economic construction. However, the crisis of accounting honesty that has emerged in our country and even in the world in recent years has aroused widespread worries and concerns from all walks of life.