会计职业道德是整个社会道德规范的重要组成部分,加强会计职业道德建设具有十分重要的现实意义。近年来会计行业中弄虚作假、滥用职权等行为大行其道,“诚信”一词遭到越来越多人的质疑,迫使会计人员的职业道德面临严峻的考验,因此加强会计职业道德建设显得尤为迫切。 Accounting professional ethics is an important part of the entire social ethics. Strengthening accounting professional ethics has very important practical significance. In recent years, the accounting profession fraud, abuse of power and other acts popular, “integrity ” the word has been more and more people questioned, forcing accountants professional ethics are facing a severe test, it is particularly urgent to strengthen the construction of accounting professional ethics .