近年来由于社会经济发展迅速,不少人在物质财富面前失去理智,贪污、滥用职权等违法犯罪行为时有发生,而这些违法犯罪行为往往与“会计”这个职业的从业者有关,从而导致会计人员的职业道德在一定程度上受到人们的质疑。面对这一严峻的形势,我们应该找出原因、深入研究,加强会计人员的职业道德建设。 In recent years, due to the rapid socio-economic development, many people have often occurred in the face of material wealth such as loss of reason, corruption, abuse of power and other criminal activities, and these criminal offenses are often related to practitioners in the profession of accounting. Resulting in the accounting profession’s professional ethics to some extent by the people questioned. Faced with this grim situation, we should find out the reasons for further study, and strengthen accounting professional ethics.