会计行业作为市场经济活动的一个重要领域,主要提供会计信息或鉴证服务,其职业道德与服务质量,直接关系到经营者、投资人和社会公众的利益,进而影响着整个社会的经济秩序。本文从我国会计职业道德建设的现状入手,提出了会计职业道德建设的基本途径。 As an important field of market economy activities, the accounting profession mainly provides accounting information or forensic services. Its professional ethics and service quality are directly related to the interests of managers, investors and the general public, which in turn affects the economic order of the whole society. This article starts with the status quo of accounting professional ethics in our country and puts forward the basic way of accounting professional ethics construction.