中文摘要：

注册会计师群体的价值取向是这个职业群体的思想观念、职业道德和价值追求的高度概括，是该职业群体基本价值立场和价值态度的表达，也是该职业群体自信自尊的精神支柱。凝练与宣示该群体的价值取向对于会计文化建设，对于该群体的职业自信自尊都具有重要的现实意义。我们把该职业群体的价值取向归纳为：公正诚信、廉洁勤奋、受托保密和能力胜任。通过对价值取向的凝练和宣示，使该职业群体对自己这个职业群体的价值取向有进一步的理解、认同、接受、信服和号仰，最终上升为该职业群体的行动准则并内化为道德准则。只有这样注册会计师职业群体才有职业自信自尊的基础，会计文化才会有厚重的根基和永存的灵魂，会计强国之梦的实现才不会遥远。

英文摘要：

The value orientation of certified public accountants （CPAs） is a summary of the ideology, professional ethics and value pursuit of this professional group, an expression of their basic value position and attitude, and also a spiritual pillar of their confidence and dignity. The summarization and dissemination of this value orientation are more relevant to the development of accounting culture as well as the confidence and dignity of CPAs. This paper summarizes the value orientation of CPAs as impartiality and integrity, probity and diligence, entrusted with confi- dentiality and professional competence. The summarization and dissemination of their value orientation can help CPAs to understand, recognize, accept, convince, admire, and further raise to their code of conduct and inherent moral ethics.