由于社会经济发展迅速,在当前市场经济条件下的会计职业领域里存在着一些会计人员违反职业道德,甚至犯罪的行为,这都属于会计人员非职业道德的行为。会计人员是从事会计核算和财务管理,提供经济信息的特殊行业,涉及面广,影响深远,因而从事会计职业的人们的职业道德优劣,势必直接影响会计职能的发挥,影响信息使用者的决策,从而影响整个社会的经济、政治和道德,因此,加强会计人员职业道德建设,具有十分重要而现实的意义。 Due to the rapid social and economic development, accounting profession in the current market economy, there are some accountants who violated professional ethics, or even crimes, which belong to accounting personnel non-professional ethical behavior. Accountants are engaged in accounting and financial management, economic information to provide a special industry, involving a wide range of far-reaching impact, and thus engage in accounting occupation people’s professional ethics will directly affect the performance of accounting functions, affecting information users decision So as to affect the economy, politics and ethics of the entire society. Therefore, it is of great importance and practical significance to strengthen the professional ethics of accountants.