从经济伦理视角分析认为,会计职业道德的失落在一定程度上归咎于企业伦理的淡漠,在我国改善会计职业道德,需要加强企业伦理建设,为其创造良好的道德环境,消除引致会计职业道德恶化的不良动因。 From the perspective of economic ethics, the loss of accounting professional morals is attributed to the indifference of corporate ethics to a certain extent. In our country, to improve the accounting professional ethics, we need to strengthen the construction of corporate ethics, create a good moral environment for it and eliminate the deterioration of accounting professional morals The bad motivation.