随着经济国际化的日益形成,各种经济形式的不断涌现,给企业的发展带来了无限商机和收益,也给企业会计人员的工作带来机遇和挑战。作为从事会计核算和财务管理的会计人员,企业的发展和会计人员自身息息相关,这就要求会计人员要不断加强职业道德建设,提高自身素质。本文简单分析了我国会计职业道德方面存在的问题,并从几个方面对加强会计职业道德的途径进行了阐述。 With the economic internationalization being formed day by day, the continuous emergence of various economic forms has brought enormous business opportunities and benefits to the development of enterprises and brought opportunities and challenges to the work of enterprise accountants. As engaged in accounting and financial management of accounting personnel, business development and accounting staff are closely related to itself, which requires accounting staff to continue to strengthen the construction of professional ethics and improve their own quality. This article simply analyzes the existing problems in accounting professional ethics in our country and elaborates the ways to strengthen accounting professional ethics from several aspects.