当前会计人员偏离职业道德、损害公共利益的现象时有发生,这在一定程度上影响和阻碍了中国市场经济的健康发展,因此加强会计职业道德建设势在必行。文章以会计职业道德概论为出发点,对会计职业道德的重要性进行了简要阐述,并针对新时期主要影响会计职业道德的多方面因素进行深层次剖析。通过完善会计法规体系,建立健全职业道德自律机制和激励约束机制,提高会计人员素质,开展道德诚信教育,加强职业道德监督等手段,更好地促进中国会计职业道德建设,从跟本上杜绝会计人员道德缺失的问题。 At present, the deviation of professional accountants from professional ethics and damage to the public interest has occurred from time to time, which to some extent affects and hinders the healthy development of China’s market economy. Therefore, it is imperative to strengthen the construction of accounting professional ethics. Based on the introduction of accounting professional ethics, the article briefly describes the importance of accounting professional ethics and analyzes the various factors that affect accounting ethics in the new era. By perfecting the accounting laws and regulations system, establishing and perfecting the self-discipline mechanism of the professional ethics, encouraging and restraining the mechanism, improving the quality of accountants, developing the education of moral integrity and strengthening the supervision of professional ethics, we can better promote the construction of accounting professional ethics in China. The problem of lack of staff morality.