伴随着社会主义市场经济体制的深入发展,不仅会计在经济活动中的地位和作用愈加凸显,而且对会计的职业道德素质也提出了更高的要求。会计的职业道德具有原则性、无私性、服务性、时代性等显著特征,但实际工作中会计的职业道德建设却存在诸多问题。因此,必须选择有效的途径强化会计职业道德建设。 Along with the further development of the socialist market economic system, not only the position and role of accounting in economic activities have become increasingly prominent, but also the higher requirements for the professional ethics of accounting have been set. The professional ethics of accounting has its own characteristics of principle, selflessness, service, and the times, but there are still many problems in the construction of professional ethics in accounting. Therefore, we must choose effective ways to strengthen the construction of accounting professional ethics.