近年来由于社会经济发展迅速,不少人在物质财富中失去方向,贪污舞弊,滥用职权等行为大行其道,在会计行业中“诚信“这个词越来越受到人们的质疑,迫使会计人员的职业道德面临着严峻的考验,对于当今会计职业道德的严重丧失,我们必须从企业制度和内部控制,法律法规和企业领导人,会计人员自身等各个方面加强会计职业道德的建设,尽快的使会计人员的会计职业道德问题走出尴尬的境地。 In recent years, due to the rapid social and economic development, many people lose their way in the material wealth, corruption and abuse of power. The word “honesty” is increasingly questioned in the accounting profession, forcing accountants’ professional ethics Facing a severe test, for the serious loss of professional ethics in accounting today, we must strengthen the construction of accounting professional ethics from the aspects of enterprise system and internal control, laws and regulations, enterprise leaders and accountants themselves so that the accounting staff Accounting professional ethics out of the awkward situation.