随着市场经济的发展和经济全球化进程的加快,我国会计制度改革的进程也逐步深入,会计专业性和技术性日趋复杂,会计行业越来越受到世人的瞩目。而会计职业道德的问题成为社会普遍关注的问题,也成为这个行业每个人的基本追求。会计对于一个单位是心脏,更是核心,每个经济独立的部门都必须要会计来独立核算,是必须的,不是可有可无的。要想真实、准确反映一个单位的经济状况,首先必须要会计具有较高的素质、较强的职业道德和高尚的会计修养。 With the development of the market economy and the acceleration of economic globalization, the process of the reform of the accounting system in our country has been gradually deepened. The accounting profession and technology have become increasingly complicated. The accounting profession has drawn more and more attention from the world. The issue of accounting professional ethics has become a common concern in society, but also become the basic pursuit of everyone in this industry. Accounting for a unit is the heart, it is the core, and each independent economic sector must account for accounting independently, it is necessary, not optional. To truly and accurately reflect the economic conditions of a unit, we must first have a higher quality of accounting, strong professional ethics and noble accounting accomplishments.