会计职业道德就是会计人员在思想和行为方面应遵守的规范和准则,是会计人员在会计工作中应当遵守的道德规范。是会计工作规范的组成部分,也是会计人员的基本素质之一。会计职业道德的特点。(1)会计职业道德与会计综合性价值管理的职业特征相联系,具有 Accounting professional ethics is the accounting staff in the ideological and behavioral aspects of the norms and norms to be observed, accountants in accounting work should comply with the code of ethics. Accounting is an integral part of the norms, but also one of the basic qualities of accountants. Accounting professional ethics. (1) accounting professional ethics and accounting integrated value management of occupational characteristics linked to have