会计人员职业道德，是会计人员从事会计工作应当遵循的道德。在社会主义市场经济条件下，加强会计人员的职业道德建设，对于提高会计人员的素质和会计工作质量，更好地强化经济管理和法制建设，提高经济效益，促进市场经济发展，都是十分重要的。●会计人员职业道德的核心内容 Accounting professional ethics, accounting personnel engaged in accounting work should follow the moral. Under the conditions of socialist market economy, it is very important to strengthen the professional ethics of accountants in order to improve the quality of accountants and the quality of accounting work, to better strengthen the economic management and legal system construction, to enhance the economic benefits and to promote the development of the market economy of. ● accounting staff professional ethics core content