从现代会计的发展来看,其会计职业的功能也正从简单会计核算逐步的管理领域延伸,会计工作的好坏与会计人员职业道德密切相关。为提高会计信息质量标准,会计人员道德建设变得更加重要,必须引起各行各业的高度重视。 From the perspective of the development of modern accounting, the function of accounting profession is also extending from the field of simple accounting and gradual management. The quality of accounting work is closely related to the professional ethics of accountants. In order to improve the quality standard of accounting information, the ethical construction of accountants has become more and more important and must be given high priority by all walks of life.