会计职业道德是会计人员从业最起码的行为准则和规范,职业道德一旦丧失,势必会造成会计信息严重失真,也必然将失去社会对会计的信任。目前,我国会计人员职业道德出现了滑坡,本文研究了会计人员职业道德的现状,并分析其产生滑坡的原因,有针对性地提出了重塑会计人员职业道德的具体措施。 Accounting professional ethics is the minimum code of conduct and norms of accounting practitioners practitioners, once the loss of professional ethics, is bound to cause serious distortion of accounting information, but also will inevitably lose the trust of society for accounting. At present, the professional ethics of accounting personnel in our country have a landslide. This paper studies the status quo of professional ethics of accounting personnel, and analyzes the causes of the landslide, and puts forward concrete measures to reshape the professional ethics of accounting personnel.