中共中央《关于建设社会主义精神文明指导方针的决议》中指出:“在我们社会的各行各业,都要大力加强职业道德建设。”这是党中央从建没社会主义精神文明的战略思想出发,适应经济建没的需要而对整个社会提出的口号。会计职业当然也不能例外。最近一段时间,会计界、伦理学界的许多同志就会计行业的职业道德建设进行了有益的探讨。笔者也拟就这一问题谈点粗浅的认识。社会主义会计职业道德是会计人员在从 The Resolution of the CPC Central Committee on Guidelines for Constructing Socialist Spiritual Civilization states: “In all walks of life in our society we must vigorously step up the building of professional ethics.” This is the CPC Central Committee’s starting point from the strategic thinking of building a socialist spiritual civilization , To adapt to the needs of economic construction and socialism made the slogan. Of course, accounting profession can not be exceptional. Recently, many comrades in the accounting field and ethics field have conducted useful discussions on the construction of professional ethics in the accounting profession. I also intend to talk about this issue superficial understanding. Socialist accounting professional ethics is accounting staff in from