会计职业是从事经济管理、提供经济信息的特殊行业,会计人员职业道德的优劣直接影响会计职能的发挥,影响信息使用者的决策。目前,会计行业存在着会计人员贪污受贿、挪用公款等非职业道德行为。必须通过提高领导干部的道德修养、健全法律法规体系、建立健全内部监督制度等手段来完善会计人员职业道德自律的约束系统。 Accounting profession is engaged in economic management, economic information to provide a special profession, the professional ethics of accounting staff will directly affect the merits of accounting functions, affecting the decision-making of information users. At present, there are accounting profession corruption and bribery, misappropriation of public funds and other non-professional ethics. We must improve the discipline system of accountants’ professional ethics and self-discipline by improving the moral cultivation of leading cadres, perfecting laws and regulations and establishing and perfecting the internal supervision system.