一、会计职业道德的基本特征(一)原性则原则性是会计职业道德的典型特征。作为财会工作者,政策观念一定要强,要勇于坚持原则。政策和职业道德虽然是两个不同范畴,但作为社会主义的财政政策,财会规章制度都反映了国家、集体和广大生产者、消费者的根本利益。要使这些政策、法规制度得以顺利贯利和实施, First, the basic characteristics of accounting professional ethics (a) the principle of principle is a typical feature of accounting professional ethics. As a financial worker, the concept of policy must be stronger, and we should bravely adhere to the principle. Although policies and professional ethics are in two different areas, as a socialist fiscal policy, the accounting rules and regulations all reflect the fundamental interest of the state, the collective, the broad masses of producers and consumers. To make these policies, regulations and systems to be smooth and successful implementation,