随着国际经济一体化、全球化进程的加快,社会和公众对金融服务的需求越来越高,要求财会人员具有较高的业务素质,具备高尚的职业道德。财会人员的职业道德是企业文化建设的重要内容,是在业务活动中所应遵循的最基本的原则,但从目前财会工作的现状来看,不容乐观。会计违规操作,造假账,导致会计信息失真,恶性经济犯罪案件时有发生,会计职能弱化,会计职业道德素质较低等等,这些必然给经济带来一定的风险,给国家和银行造成重大的经济损失。财会人员职业道德的现状:1.法纪、职业道德观念淡薄。近年 With the international economic integration and the acceleration of the globalization process, the demand for financial services by the society and the public is getting higher and higher, requiring the accountants and members to have high professional qualifications and noble professional ethics. The professional ethics of accounting staff is an important part of corporate culture construction and the most basic principle to be followed in business activities. However, the present status of accounting and accounting work is not optimistic. Accounting irregularities and fake accounts lead to the distortion of accounting information, the frequent occurrence of vicious economic crime cases, the weakening of accounting functions and the low quality of accounting professional ethics, which inevitably bring certain risks to the economy and cause major Economic losses. Accounting staff status of professional ethics: 1. Law, weak professional ethics. in recent years