当今信息时代,会计信息对国家的发展、企业的生存至关重要。我国的会计信息市场十分混乱,虚假、失真的会计信息使使用者对其丧失信心,严重影响着我国的市场经济秩序。其中,最根本的原因是会计职业道德缺失。因此,本文以此为背景,从会计职业道德的含义入手,分析了导致会计职业道德缺失的原因,并在此基础提出了加强会计职业道德建设的具体策略 In today’s information age, accounting information is crucial to the development of a country and the survival of an enterprise. The accounting information market in our country is very confused. False and distorted accounting information makes the users lose confidence in them and seriously affects the market economic order of our country. Among them, the most fundamental reason is the lack of accounting professional ethics. Therefore, on the basis of this, this dissertation begins with the meaning of accounting professional ethics, analyzes the reasons leading to the lack of accounting professional ethics, and based on this, proposes the specific strategies to strengthen the construction of accounting professional ethics