《财务与会计》从去年第四期开始会计职业道德讨论以来,已发表30多篇文章。我赞成去年第12期杨雄胜同志的建议:必须站在会计管理、会计改革的高度,广泛深入地讨论会计职业道德问题。财务与会计是两个概念,科学上有客观的界限,但在工作上不可能截然分开。因此,笔者认为把财务与会计纳入一个大系统,提出共同的职业道德标准,并加以简明表述,很有必要。财务与会计涉及面广,是社会经济的支撑点。它的对象与范围及所承担的任务,绝不是会计单独可以完成的.它的成员应包括财务管理与核算的所有人 Finance and Accounting Since the discussion of accounting ethics started in the fourth issue of last year, more than 30 articles have been published. I am in favor of the suggestion made by Comrade Yang Xiongsheng in the 12th of last year: We must stand on the height of accounting management and accounting reform and discuss the issue of accounting professional ethics extensively and in depth. Finance and accounting are two concepts that have objective boundaries in science but can not be completely separated from one another in work. Therefore, I believe that the financial and accounting into a large system, put forward the common standards of professional ethics, and concise statements, it is necessary. Financial and accounting involves a wide range of social and economic support. Its object and scope, as well as the tasks it undertakes, are by no means solely accountable, and its membership should include the owners of financial management and accounting