会计工作无处不在,会计职业道德渗透到社会的各个角落,会计职业道德是“诚信”的体现。会计人员要加强职业道德修养,要加强职业道德建设,培养高素质的具有会计专业知识的人才。近年来,在我国市场经济高度发展的过程中,出现诸多由于会计人员的职业道德标准下滑而引发的违反会计职业道德的问题,造成许多严重的后果。会计行业如今正面临着空前的“诚信危机”。 Accounting work is ubiquitous, accounting ethics permeates every corner of society, accounting professional ethics is the embodiment of “honesty ”. Accounting staff should strengthen their professional ethics, strengthen the construction of professional ethics and cultivate high-quality personnel with accounting professional knowledge. In recent years, in the course of the highly development of the market economy in our country, there have been many problems that violate the professional ethics of accountants due to the decline of professional ethics standards of accountants, resulting in many serious consequences. The accounting profession is now facing an unprecedented “crisis of integrity.”