本刊自开展会计职业道德问题讨论以来,蒙广大读者、作者踊跃来稿,十分感谢。到目前止,本刊已发表了三十几篇文章。由于受篇幅限制,对一些内容相同或观点类似的文章,未能一一发表,敬希有关作者谅解。从前一段来稿和已发表文章的情况来看,多偏重于对会计职业道德的概念、内容和文字上的表述,结合实际工作中的问题作深入浅出的论述比较少。我们赞成周金鹏同志的意见,讨论会计职业道德要联系实际,不仅仅局限于概念的讨论,我们更希望在理论和实践的结合上阐明会计职业道德的特征和规范,以提高会计工作的水准。魏克发同志的文章中,曾对会计职业道德的讨论提出了十个方面的问题,这十个方面都可撰写文章,发表意见,以期进一步把讨论引向深入。 Since we discussed the issue of accounting professional ethics, we sincerely thank readers and authors for their contributions. So far, this issue has published more than thirty articles. Owing to space constraints, some articles with the same or similar views failed to be published one after another, and I hope that the author will understand it. From the previous paragraph of manuscripts and published articles, the situation is more emphasis on the accounting profession, the concept of ethics, content and text on the statement, combined with the actual work of the problem to explain in simple terms less. We agree with Comrade Zhou Jinpeng’s opinion that the discussion of accounting professional ethics should be linked with reality not only to conceptual discussion but also to clarify the characteristics and norms of accounting professional ethics on the combination of theory and practice in order to improve the standard of accounting work. In the article by Comrade Weike Fa, there were ten questions raised in the discussion of accounting professional ethics. All ten of them could write articles and express opinions so as to further deepen the discussion.