社会主义经济建设要求会计有较高的职业道德;加强会计职业道德建设是会计行业生存之本。而要想加强会计职业道德建设,就需在对会计职业道德现状进行深入分析的基础上,充分认识职业道德建设的必要性,从而采取有效的措施来完善这种建设。 Socialist economic construction requires that accountants have higher professional ethics; strengthening the construction of accounting professional ethics is the basis for the survival of the accounting profession. In order to strengthen the construction of accounting professional ethics, we need to fully understand the necessity of the construction of professional ethics on the basis of an in-depth analysis of the current status of accounting professional ethics and take effective measures to improve this construction.