会计职业道德是会计工作人员必须具备的最基本的道德素质,规范的会计职业道德素质直接关系着国家及社会团体的利益,是会计风险防范的内在保障。随着经济体制的变革,我国企业会计人员的职业道德出现很多问题,导致会计信息失真,极大的影响了会计行业的发展,制约着我国经济的发展。本文主要从契约理论的角度来讨论会计职业道德的失范与重塑问题。 Accounting professional ethics is the most basic moral quality that accounting staff must have. The normative professional ethics of accounting is directly related to the interests of the state and social groups, and is the inherent guarantee of accounting risk prevention. With the reform of the economic system, there are many problems in the professional ethics of corporate accountants in our country, which leads to the distortion of accounting information, greatly affecting the development of the accounting profession and restricting the development of our economy. This article mainly discusses the problem of the loss and remodeling of accounting professional ethics from the perspective of contract theory.