在会计文化建设过程中,会计职业道德建设是十分重要的环节之一,它是保证会计人员基本素质的基础。从大环境来看,尽管我国会计职业道德整体水平较以往有了很大的提升,但在某些方面依然暴露了一定程度的问题,还需要进一步完善。基于此,本文对会计职业道德规范动因、原则及职能进行了分析,并对完善会计职业道德建设提出了建议,以供参考。 In the process of accounting culture construction, the construction of accounting professional ethics is one of the most important links, which is the basis of guaranteeing the basic qualities of accountants. From the perspective of the environment, although the overall level of professional ethics in accounting in our country has greatly improved than in the past, it still exposes a certain degree of problems in some aspects and needs to be further improved. Based on this, this paper analyzes the motivation, principles and functions of accounting ethics, and puts forward suggestions for improving the construction of accounting professional ethics for reference.