科学技术的发展推动了会计电算化的出现,而会计信息化是以会计电算化为基础发展起来的。众所周知,电子记账的模式逐渐取代了手工记账,会计工作的应用环境由此发生很大变化,这种变化必然对会计信息化人才提出更高的要求,由此对于会计职业道德的约束要求也会更加严格。本文主要以专家学者的研究成果为基础,广泛收集国内外有关文献,综合各方面案例,对会计信息化环境与会计职业道德的内涵、国内外现状差异、相比传统会计环境对职业道德的约束差异、应用现状及存在的问题、解决的方案、未来发展趋势等相关问题进行分析研究,并得出一些体会及结论。 The development of science and technology has promoted the emergence of accounting computerization, which is based on computerization of accounting. As we all know, the electronic bookkeeping mode gradually replaced manual accounting, accounting application of the work environment has undergone great changes, this change will inevitably put forward higher requirements for accounting information personnel, thus accounting for professional ethics constraints Will be more stringent. Based on the research results of experts and scholars, this article mainly collects relevant literature both at home and abroad, synthesizes all kinds of cases, analyzes the connotation of accounting information environment and accounting professional ethics, differences between domestic and international present situations, and restrains the professional ethics compared with traditional accounting environment Differences, application status and existing problems, solutions to be addressed, future trends and other related issues to analyze and study, and come to some experience and conclusions.