加强会计职业道德建设,是贯彻党中央“依法治国、以德治国、建设和谐社会,落实科学发展观”的必然要求。文章认为,建设有中国特色的会计人员职业道德,至少从八个方面做起,即爱岗敬业、诚实守信、廉洁自律、坚持原则、客观公正、提高技能、搞好服务、保守秘密。 Enhancing the construction of accounting professional ethics is an inevitable requirement of implementing the CPC Central Committee’s “governing the country according to law, governing the country with morality, building a harmonious society and implementing the scientific development concept.” The article holds that the professional ethics of accounting personnel with Chinese characteristics should be established in at least eight aspects: dedication, honesty and trustworthiness, honesty and self-discipline, adherence to principles, fairness and objectivity, improvement of skills, good service and keeping secrets.