Stick to the code, be honest and trustworthy, be objective and fair. The fake behavior of Dongfang Electronics violates the basic principles of accounting professional ethics, such as adherence to standards, honesty and trustworthiness, objectivity and fairness. Due to the requirements of accounting professional ethics, accountants must be honest and trustworthy, and take legal and true transactions as the basis of accounting. The fraud of Dongfang Electronics violates the basic principles of accounting professional ethics, such as adherence to standards, honesty and trustworthiness, objectivity and fairness.