会计职业道德的好坏是导致会计信息失真、影响会计工作质量的关键所在。如何解决会计信息失真问题,会计理论和实务界已提出各种对策,如加强法制建设和深化会计管理体制改革等,但笔者认为,还应着力提高会计人员职业道德水准,并从以下几方面入手:1、建立完善的培训教育机制。会计职业道德是会计人员自愿接受的职业行为标准,其水准的高低受一个人的人 Accounting professional ethics is the result of accounting information distortion, the key to affecting the quality of accounting work. How to solve the distortion of accounting information, accounting theory and practice have put forward various countermeasures, such as strengthening the legal system and deepen the reform of accounting management system, but I believe that should also focus on improving accounting standards of professional ethics, and from the following aspects : 1, establish and improve the training and education mechanism. Accounting Professional ethics is a voluntary acceptance of accounting standards for professional conduct, the level of the level by one person