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Teacher "is the call of the community of persons engaged in the education sector, the Appellation generalization of the" teacher "means" teacher "Appellation called" teachers "non-professional staff. At this stage, the title of" teacher "in the entertainment industry, corporate,the existence of the communication field and varying degrees of the Appellation of "teacher" a generalization of the main factors to language factors and socio-cultural factors, in the face of a generalization of the phenomenon of "teacher" Appellation, should consider the rigor of a teacher teaching a timely mannerappropriate and suitable use of "teacher" to prevent abuse of the "teacher" Appellation seriously the original connotation of the "teacher". for the absence of social Appellation, the relevant departments should make the norms of social Appellation, thus guidingthe smooth progress of the language of communication. 我帐号是863682413

From the meaning and the basic characteristics of the accounting professional morality, to expounded the meaning and content of the accounting professional morality norm, discusses the problem of professional morality of the accounting personnel: a weak awareness of accountants' professional morality, the accounting loss of credibility and integrity and breach of professional morality, and submitted to the pressure from leadership, passively false and so on. Provide suggestion to the accounting professional morality construction: to enhance accounting planning norms and accounting behaviour norms, to establish the effective internal control regulations and improve the accounting supervision mechanisms, set up the correct tax awareness, increase the reward and punishments system. Key words: professional morality; professional morality norm; credibility and integrity constructive 。