近年来,职业道德问题,愈来愈成为公众关注的焦点。随着市场经济的迅猛发展,会计人员的职业道德面临着严峻的考验,对于当今会计职业道德的严重丧失,我们必须从社会环境、企业制度和内部控制制度,法律法规及惩处力度等各个方面加强会计职业道德的建设,尽快的使会计人员的会计职业道德问题走出尴尬的境地。 In recent years, the issue of professional ethics has increasingly become the focus of public attention. With the rapid development of the market economy, the professional ethics of accountants is facing a severe test. For the serious loss of professional ethics in accounting today, we must step up efforts in all aspects including the social environment, the enterprise system and the internal control system, the laws and regulations, and the punishment. Accounting professional ethics of the building, as soon as possible to enable accountants accounting professional ethics out of the awkward situation.