会计职业道德是公民道德建设的重要组成部分,是引导、制约会计行为,调整会计人员与社会、会计人员与不同利益集团以及会计人员之间关系的社会规范。随着我国市场经济的不断深入和发展,会计人员的职业道德面临新的考验。表现与成因从总体上看,我国会计从业人员的职业道德水准是 Accounting professional ethics is an important part of civic morality construction and a social norm for guiding and restricting accounting behavior and adjusting the relationship between accounting personnel and society, accounting personnel, different interest groups and accountants. With the continuous deepening and development of the market economy in our country, the professional ethics of accountants are facing new challenges. On the whole, the professional ethics standards of accounting practitioners in our country are