会计职业道德是会计人员在履行职责活动中应具备的道德品质,它贯穿于会计工作的所有领域和整个过程。“不做假帐”,需要净化会计行为环境,建立健全会计行业自律与监管体系,加大违规人员惩罚力度,以保证会计从业人员良好的职业道德,实现社会经济市场有秩发展。 Accounting professional ethics is the moral character that accountants should have in carrying out their duties and responsibilities. It runs through all areas of accounting work and the whole process. “Do not make false accounts,” the need to clean up the accounting behavior environment, establish and improve the accounting profession self-regulation and supervision system, increase penalties for non-compliance officers to ensure that accounting practitioners good professional ethics and social economy to achieve market development.