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》），于2023年1月12日印发，明确了新时代会计人员的“三坚三守”。具体内容见附件：

 Business Ethics(商业伦理) :  Business ethics, also known as corporate ethics, is a form of applied ethics or professional ethics, that examines ethical principles and moral or ethical problems that can arise in a business environment. It applies to all aspects of business conduct and is relevant to the conduct of individuals and entire organizations. These ethics originate from individuals,organizational statements or the legal system. These norms, values, ethical,and unethical practices are the principles that guide a business. They help those businesses maintain a better connection with their stakeholders.

Accounting Professional Ethics(会计职业道德) :  The accounting professional ethics is a  series of applied ethics or moral ethics for the accounting profession, which require all the professionals follow.