市场越发展,会计工作越重要,新的知识经济时代赋予了会计行业与会计师崇高的使命和重大的任务。该文先提出职业道德建设现状存在的问题,然后分析原因,最后提出解决措施,让会计工作者明白:在诸多利益诱惑面前,应保持清醒的头脑,坚持准则,诚信为本,遵守会计职业道德。 The more developed the market, the more important the accounting work. The new knowledge-based economy has given the lofty mission and major task of the accounting profession and accountants. This paper firstly puts forward the problems existing in the status quo of professional ethics construction, then analyzes the reasons and finally puts forward the solutions to make accounting workers understand that in the face of many temptations of interests, they should keep a clear head, stick to guidelines, honesty and credit, and observe accounting professional ethics .