会计人员职业道德是会计人员执业过程中的守则、是会计人员自律的标准,对会计行业、对社会经济的发展都有着重要的意义。本文通过分析我国目前会计工作中会计人员的职业道德现状,指出导致会计人员职业道德素质低下的原因,并提出了加强会计人员职业道德建设的建议。 Accountants’ professional ethics is a code of practice for accountants. It is a standard of self-discipline for accountants. It is of great significance to the accounting profession and to the development of society and economy. This paper analyzes the current status of professional ethics of accountants in accounting work in our country, points out the reasons leading to the low quality of accountants ’professional ethics, and puts forward some suggestions to strengthen the construction of accountants’ professional ethics.