会计在企业中占据着举足轻重的地位,会计职业道德亦是企业在其运营中必须遵循的准则。但这些准则在利益冲突中可能会被忽视,很少的会计人员能够去坚持,这使得企业中违反会计法规的行为愈加突出。文章从企业伦理的角度去分析会计职业道德在企业中建设的困境及相关解决路径。 Accounting occupies a pivotal position in the enterprise. Accounting ethics is also the standard that enterprises must follow in their operation. However, these guidelines may be overlooked in the conflict of interest, few accountants can persevere, which makes the behavior of accounting violations in enterprises more and more prominent. From the perspective of enterprise ethics, the article analyzes the dilemma of accounting professional ethics in the construction of enterprises and the related solutions.