会计职业道德出自行业的专业道德准则和行业规范，比如国际会计准则和国家相关的会计法律法规。此外，会计职业道德也受到职业操守、诚实守信、保密性等基本职业道德要求的约束。
同时，从个人层面来看，会计职业道德也来自于个体对职业道德的内在认同和外在自律。
诚实、正直、勤勉、信用、保密等职业道德准则都是会计职业道德的重要内容，这些准则旨在保障会计行业的公平公正，维护公众利益，并提高会计职业的社会声誉和专业水准。
因此，会计职业道德是会计从业者必须遵守的基本规范，对于维护行业秩序和保护公众利益起着重要作用。
现代会计是商品经济的产物，随着改革开放的进一步深入发展和社会主义市场经济体制的确立，我国会计改革必须与经济改革同步进行实行会会计模式的重大改变，以促进工作的全面发展和水平的，不断提高更好的发展
社会主义市场经济服务现代会计的内涵及特点，会计是以凭证为依据，以货币为主要量度连续系统，全面综合的反映，控制在生产过程的资金运动借贷，提高经济效益企业提供会计信息为主的经济信息系统和价值管理活动，会计既是以提供会计信息为主的经济信息系统，又是一种进行价值管理的经济管理活动。
Accounting personnel vocational ethics and self-discipline mechanism research Abstract:strengthening the accounting professional ethics education,and reshape the accounting professional moral self-discipline mechanism is the construction of good faith as this order of the market economy is the urgent task.From the accounting professional ethics based on the character and function,and summarizes now self-discipline mechanism imperfect conditions moral failings performance:1,the accounting profession morality weak,deception,yielding leadership pressure,2 false 3,in the interests of passive below the temptation of ignoring the law 4,accounting business level is low,lack of studying business spirit,so to strengthen accounting personnel professional moral education,construct the self-discipline mechanism countermeasures:1,strengthen the moral character accomplishment,strengthen self-discipline construction foundation 2,assiduously accounting business technology,in practice,strengthen self-discipline,improving the construction 3 leading cadres,construct moral self-discipline construction platform 4,perfect legal laws and regulations,conscientiously strengthen the discipline construction 5,strengthening supervision,perfecting the self-discipline construction guarantee mechanism of measures to superficial discussion.Keywords:accounting professional ethics,Self-discipline mechanism; Accounting personnel
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