在经济全球化和市场经济条件下,各行各业都出现了具有竞争性、并强调提出了“职业化”概念。目前我国会计行业还存在信息失真等问题,尽管国家花大力气培养对会计从业人员的职业道德建设,但解决的效果不太明显。笔者认为,要想从根本上解决这一问题,除了不断加强外部环境的建设之外,还应重视会计从业人员自身职业素养的提升。 Under the conditions of economic globalization and the market economy, all walks of life have emerged competitive and emphasized the concept of “professionalism.” At present, there are still some problems such as information distortion in the accounting industry in our country. Although the state devotes great efforts to cultivating the professional ethics of accounting practitioners, the effect of the solution is not obvious. In my opinion, in order to fundamentally solve this problem, in addition to continuously strengthen the building of the external environment, we should also attach importance to the improvement of professional qualifications of accounting practitioners.