会计职业道德与会计诚信

会计职业道德是指在会计职业活动中应遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范。会计诚信是会计职业道德的重要内容。信用是维护市场经济步入良性发展轨道的前提和基础，是市场经济社会赖以生存的基石。良好的会计职业道德需要强有力的会计法律的支持和保障。

Accounting Professional Ethics and Integrity

Accounting professional ethics is defined as the professional code of conduct and norms to be followed in the activities of the accounting profession, reflecting the characteristics of the accounting profession, to adjust the accounting profession relationship. Accounting integrity is an important aspect of professional ethics. Credit is the premise and basis to maintain the sound development of the market economy, is the social market economy cornerstone of survival. Good accounting professional ethics require strong support and protection from the accounting law.