随着社会经济发展水平的不断提高,人们的行为方式、消费方式影响着职业道德。会计职业道德建设是会计行业生存之本,是提高会计信息质量的重要途径,是整个会计行业生存发展之根本。因此,加强会计职业道德建设是发展社会经济的重中之重。本文通过分析会计职业道德现状及其存在的危害及原因,提出解决会计职业道德问题的几个对策。 With the continuous improvement of social and economic development, people’s behavior and consumption patterns affect professional ethics. The construction of accounting professional ethics is the basis of survival of the accounting profession, an important way to improve the quality of accounting information, and is the basis for the survival and development of the entire accounting profession. Therefore, to strengthen the construction of accounting professional ethics is the most important part in the development of social economy. In this paper, by analyzing the status quo of accounting professional ethics and its existing hazards and causes, several countermeasures to solve the problem of accounting professional ethics are put forward.