伴随注册会计师行业的发展,人们对注册会计师的执业道德问题越来越关注,注册会计师执业道德水平对于整个会计行业的重要性是不言而喻的,它关系到会计行业的生存与发展。文章围绕注册会计师执业道德问题展开讨论,分析了注册会计师执业道德的现状及原因,同时结合笔者多年来的实际工作经验,有针对性地提出了提升注册会计师执业道德水平的对策与措施。 With the development of the CPA profession, people pay more and more attention to the CPA’s practice ethics. It is self-evident that the CPA’s professional ethics is of great importance to the entire accounting profession. It is related to the survival and development of the accounting profession. The article discusses the CPA practice ethics, analyzes the status quo and reasons of the CPA practice ethics. At the same time, combined with the author’s practical work experience over the years, this article puts forward some countermeasures and measures to improve CPA practice ethics.