经济的发展、社会的进步带动了会计行业也发生了巨大的变化。近些年来,会计行业的违法乱纪现象层出不穷,这与会计从业人员的职业道德素质有着密不可分的关系。基于此,本文将从会计职业道德内容、根源以及解决方法三个角度来进行阐述,简要分析当下会计职业道德问题,便于更好地指导今后的会计职业道德建设。 Economic development, social progress led the accounting profession has undergone tremendous changes. In recent years, there are an endless stream of illegal disciplines in the accounting profession, which is closely related to the professional ethics of accounting practitioners. Based on this, this essay elaborates from the three aspects of the content, origin and solution of accounting professional ethics, briefly analyzes the current accounting professional ethics issues and facilitates the better guidance of future accounting professional ethics construction.