自魏克发同志于《财务与会计》1986年第4期倡议重新讨论并著文论述了会计职业道德问题以后,一些同志先后发表了有关这方面的见解.为了深化讨论,略陈管见,求教大方. 1、会计职业道德的讨论不应局限于会计反映这一环节、方面.众所周知,人们习惯地认为会计就是记帐、算帐、报帐,对此,会计界历来很有意见.但在会计职业道德的讨论中,我们又往往把自己打扮成人们习惯上认为的模样,甘心满足于记好、算好、报好帐,从而再次强化了人们对会计的习惯看法.在经济改革过程 Since Comrade Weik Fa made a re-discussion on the initiative of “Finance and Accounting”, 1986, and discussed the issue of accounting professional ethics, some comrades published their opinions in this regard in advance. 1, accounting professional ethics should not be limited to the discussion of accounting reflect this aspect.As we all know, people are accustomed to accounting is accounting, accounting, accounting, which, accounting profession has always been very opinion.But in the accounting profession In ethical discussions, we tend to dress ourselves up as people are accustomed to thinking, and are content with remembering, calculating and reporting good accounts, reinforcing again the people’s perception of accounting. In the process of economic reform