会计职业道德既是会计工作要遵守的行为规范和行为准则,也是衡量一个会计工作好坏的标准,是会计工作从业人员应当遵循的道德准则和职业纪律。本文首先了会计职业道德建设的现状,并提出了提出了加强会计职业道德的对策。 Accounting professional ethics is not only a code of conduct and code of conduct to be followed in accounting work, but also a measure of an accounting standard of good and bad, accounting practitioners should follow the moral standards and professional discipline. This paper first of all, the status quo of accounting professional ethics, and put forward the countermeasures to strengthen accounting professional ethics.