《广西会计》1991年第6期刊登了刘铭达和蒙丽珍同志的《试论会计职业道德评价》(以下简称《道德评价》),该文对会计职业道德的评价问题做了深刻的剖析和详尽的阐述,读后很受启发。但对某些问题笔者不能完全赞同。下面谈点个人看法,供读者参考。关于会计职业道德评价的具体标准,《道德评价》一文归纳为“是否符合人民群众长远的根本的利益”等四条。笔者认为这种提法固然具体、细致,但很烦琐。道德属于社会意识形态,是人们行为的准则和规范。职业道德应带有职业特色,应该言简意赅。如医务人员的职业道德是“救死扶伤,实行革命人道主义”。教师的职业道德是“教书育人”。商业部门 Guangxi Accounting, No. 6, 1991, published Commentary on the Accounting Professional Ethics Assessment (hereinafter referred to as “moral evaluation”) commented by Liu Mingda and Meng Lizhen, which profoundly analyzed the evaluation of accounting professional ethics. Detailed elaboration, very inspired reading. But for some problems I can not completely agree. The following talk about personal views for readers reference. As to the concrete standard of accounting professional ethics evaluation, the article of “moral evaluation” is summed up as “four is in line with the long-term fundamental interests of the people”. I believe that although this formulation is specific, meticulous, but very cumbersome. Morality belongs to the social ideology and is the norm and standard of people’s behavior. Professional ethics should have professional characteristics, should be concise. Such as the professional ethics of medical staff is “to save lives and carry out revolutionary humanitarianism.” Teachers’ professional ethics is “teaching and educating people.” Business sector