会计部门属于核心部门,在企事业单位中发挥着至关重要的作用。会计职业道德水平关系着会计核算的真实性和准确性。会计职业赋予会计人员神圣的责任,会计人员应当自觉遵守行业内的职业规范,养成良好的职业道德,为我国会计行业营造良好的发展环境。然而,就目前而言,我国会计职业道德水平非常低,会计人员的素质亟待提高。 The accounting department belongs to the core department and plays an important role in enterprises and institutions. Accounting standards of professional ethics related to the authenticity and accuracy of accounting. Accounting profession gives sacred responsibility accounting personnel, accountants should consciously comply with professional norms in the industry, develop good professional ethics, for our accounting industry to create a good environment for development. However, for the moment, the professional ethics of accounting in our country is very low and the quality of accountants needs to be improved urgently.