约束会计职业的行为有两种:一种是法律的、政策的、规章的约束,另一种是职业道德的约束。职业道德的约束是一种自然的、历史的约束,它包含由低到高的渐进层次,即本能层次、思维层次和责任层次,并随着会计人员认识水平的提高而提高。一、本能层次。这是会计职业道德的起步层次。会计人员起码要求懂会计业务,对会计程序、科目运用、帐务处理等有一个基本正确的认识,其它的一切道德层次都以此为前提。会计人员在懂业务的基础上,其职业道德才能开始真正建立起来。二、思维层次。它是会计职业道德的完善层次。熟悉了会计业务,会计人员就会考虑“做什么”与“怎么做”。会计人员在工作中经过不断地选择、完善,形成严谨科学的工作态度,追求会计工作的真实性、科学性,积累起会计职业责任。从某种程度上讲,这是一种向高度责任感的 There are two kinds of behavior restraining accounting occupation: one is legal, policy and regulatory constraints; the other is the restriction of professional ethics. Constraints of professional ethics is a natural, historical constraint, which includes a gradual level from low to high, that is, instinct level, level of thinking and responsibility level, and with the improvement of accounting personnel awareness. First, the instinct level. This is the starting level of accounting professional ethics. Accounting staff at least asked to understand the accounting business, accounting procedures, subject use, accounting, etc. have a basic understanding of the correct, all other moral level as a prerequisite. Accounting staff understand the business, based on their professional ethics began to really set up. Second, the level of thinking. It is a perfect level of accounting professional ethics. Familiar with the accounting business, accountants will consider “what ” and “how to do ”. Accounting staff in the work through continuous choice, perfect, the formation of a rigorous scientific work attitude, the pursuit of accounting for the authenticity and scientific nature, accumulating accounting professional responsibility. To a certain extent, this is a high degree of responsibility