随着经济体制的不断改革,财会工作成为了经济发展的重要组成部分,并发挥越来越重要的作用。人们对财会人员的职业道德要求越来越高,决定了职业道德建设的重要性。职业道德建设是保证财会工作质量的重要前提,对财务会计职能的发挥和经济的健康发展有着很大的影响。本文通过分析财会人员职业道德建设存在的问题,提出加强财会职业道德建设的措施,提高财会人员的职业道德,保证市场经济健康发展。 With the continuous reform of the economic system, the work of accounting and accounting has become an important part of economic development and has played an increasingly important role. People are more and more demanding on the professional ethics of accounting personnel, which determines the importance of the construction of professional ethics. The construction of professional ethics is an important prerequisite for guaranteeing the quality of accounting work. It has a great influence on the function of financial accounting and the healthy development of economy. This article analyzes the existing problems in the professional ethics of accounting staff, puts forward measures to strengthen the construction of accounting professional ethics, enhances the professional ethics of accounting staff, and ensures the healthy development of market economy.