会计作为一种社会公认的职业,其职业道德是从会计人员的会计行为中体现出来的,并且是指会计人员特有的、既是一般的又是最为重要的思想品德与会计行为的结合。在这样的前提下,我认为,会计人员要以“廉正理财”为座右铭,作为评价会计职业道德的尺度。首先,廉正理财从整体上体现了会计人员的思想品德与职业行为的统一。“廉”即廉洁,不贪;“正”即公正、公平。廉则明,正则刚。廉正固然人皆应具 Accounting as a socially recognized profession, its professional ethics is reflected in the accounting behavior of accounting personnel, and refers to the accounting personnel unique, both the general and most important ideological and moral combination of accounting practices. Under this premise, I think that accountants should use “good money management” as the motto, as a measure of accounting professional ethics. First of all, the integrity of financial management as a whole embodies the accounting personnel’s ideological and moral unity with professional behavior. “Cheap ” that is clean, not greedy; “positive ” that is just and fair. Lianzheng Ming, regular just. Integrity, though everyone should have