财会〔2023〕1号
各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，中直管理局财务管理办公室，国管局财务管理司，中央军委后勤保障部财务局：
为贯彻落实党中央、国务院关于加强社会信用体系建设的决策部署，推进会计诚信体系建设，提高会计人员职业道德水平，根据《中华人民共和国会计法》、《会计基础工作规范》，财政部研究制定了《会计人员职业道德规范》（以下简称《规范》），现予印发。
各地财政部门、中央有关主管单位应当组织开展形式多样的学习活动，充分利用各类媒体平台，大力宣传《规范》精神，帮助广大会计人员全面理解《规范》内容，准确把握《规范》提出的要求，将有关要求落实到具体会计工作中，使其成为广大会计人员普遍认同和自觉践行的行为准则；应当推动高校财会类专业加强职业道德教育，将《规范》要求有机融入教学内容；应当指导用人单位加强会计人员职业道德教育，将遵守职业道德情况作为评价、选用会计人员的重要标准。
               财政部

Finance and Accounting [2023] No. 1
The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities with separate planning status, the Finance Bureau of the Xinjiang Production and Construction Corps, the Financial Management Office of the Central Administration Bureau, the Financial Management Department of the State Management Bureau, and the Finance Bureau of the Logistics Support Department of the Central Military Commission:
In order to implement the decision-making and deployment of the Party Central Committee and the State Council on strengthening the establishment of the social credit system, promote the establishment of an accounting creditworthiness system, and improve the professional ethics level of accounting personnel, in accordance with the Accounting Law of the People's Republic of China and the Basic Work Specifications for Accounting, the Ministry of Finance has studied and formulated the Code of Professional Ethics for Accounting Personnel (hereinafter referred to as the Code), which is hereby issued.
Local financial departments and relevant central competent units shall organize and carry out various forms of study activities, make full use of various media platforms, vigorously publicize the spirit of the Code, help the majority of accounting personnel fully understand the content of the Code, accurately grasp the requirements set forth in the Code, and implement the relevant requirements into specific accounting work, making it a code of conduct generally recognized and consciously practiced by the majority of accounting personnel; Colleges and universities should be encouraged to strengthen professional ethics education in accounting majors, and organically integrate the requirements of the Code into teaching content; Employers shall be guided to strengthen the education of accounting personnel on professional ethics, and regard compliance with professional ethics as an important criterion for evaluating and selecting accounting personnel.
Annex: Code of Ethics for Accountants
        treasury