职业道德是社会道德在职业生活中的具体化。会计的基本职能是进行会计核算,

Social and moral ethics is embodied in professional life. The basic functions of accounting is accounting, accounting supervision. Although highly professional accounting work, people need to have considerable expertise to master, but it is an important part of enterprise management, like the management of other companies, there are ethical issues. Therefore, the quality of accounting information, its authenticity, reliability and integrity. It depends not only on the professional level accounting personnel, but also depends on their professional ethics.

Professional ethics is the concreteization of social morality in professional life. The basic function of accounting is to carry out accounting and carry out accounting supervision. Although the accounting work is very professional, need to have considerable professional knowledge can master, but it is an important part of enterprise management, and other management work of the enterprise, there are professional ethics problems. Therefore, the quality of accounting information, its authenticity, reliability and integrity. It depends not only on the professional level of the accountant, but also on the professional ethics of the accountant.

Professional morality is the embodiment of social morality in professional life. The basic function of accounting is to carry out accounting and accounting supervision. Although accounting work is very professional and needs people with considerable professional knowledge to master, it is an important part of enterprise management. Like other management work in enterprises, there are professional ethics problems. Therefore, the quality of accounting information, its authenticity, reliability and integrity. It depends not only on the professional level of accountants, but also on their professional ethics.<br>