儒家思想的价值观、富有伦理特色的政治观和追求自我完善的道德观,在市场经济的今天,对我国的会计职业道德建设仍有其正面的价值和积极的影响。儒家思想是构建我国会计职业伦理体系不可缺少的重要思想资源,是建立会计诚信道德观念的伦理基础和构建计从业人员职业伦理的基本原则。 The values ​​of Confucianism, the ethics with ethical characteristics and the ethics of pursuing self-improvement have a positive and positive impact on the construction of China’s accounting occupation morality in the market economy today. Confucianism is an important ideological resource that is indispensable to the construction of accounting professional ethics in our country. It is also the basic principle of establishing the ethical foundation of accounting integrity ethics and building the professional ethics of practitioners.