随着经济市场化的深入发展,会计信息的真实性、客观性越来越重要,但会计工作中的假账问题、信息失真问题却难以禁绝,严重影响了我国的市场秩序。为此,在加强会计法制建设的同时,必须提高会计人员自身的素质和高度重视会计职业道德的建设。近年来,虽然会计职业道德建设中大量的工作有了改进,但效果并不明显。其原因固然很多,但工作的系统性不够,是一个十分重要的原因。 With the deepening of economic marketization, the authenticity and objectivity of accounting information are more and more important. However, the problem of fake accounting and information distortion in accounting is hard to be banned, which seriously affects the market order in our country. Therefore, while strengthening the construction of accounting legal system, we must improve the quality of accounting staff and attach great importance to the construction of accounting professional ethics. In recent years, although a great deal of work in accounting professional ethics has been improved, the effect is not obvious. Although there are many reasons for this, the lack of systematic work is a very important reason.