随着市场经济的发展,资本市场的日益活跃,会计人员在市场中的作用越来越重要,社会对其素质的要求也是越来越高,会计人员的职业道德更是成为人们关注的重点。本文简单介绍了新形势下会计人员职业道德的重要性,结合我国的现状,提出了提高会计人员职业道德素质的具体的措施。 With the development of market economy and the increasingly active capital market, the role of accountants in the market is more and more important. The social demands for their qualities are also getting higher and higher, and the professional ethics of accountants has become the focus of attention. This article briefly introduces the importance of professional ethics of accountants in the new situation and puts forward some concrete measures to improve the professional ethics of accounting staff according to the current situation in our country.