“职业化”是时代对市场参与者的要求,会计人员职业化也是顺应市场的需要。在会计信息严重失真的会计行业现状下,在国家加大会计职业道德建设力度时,笔者认为除了加强外部环境、“硬约束”机制的建设之外,还应重视会计从业人员自身职业素养的提升。 “Professionalization ” is the era of the market participants in the request, professional accounting personnel is to adapt to the needs of the market. Under the current situation of the serious distortion of accounting information in the accounting profession, when the state strengthens the construction of accounting professional ethics, the author believes that in addition to strengthening the external environment and building a “hard constraint” mechanism, it should also attach importance to the professional qualifications of accounting practitioners The promotion.