会计是国民经济管理中一项基础性工作，在现代市场经济活动中发挥着越来越重要的作用。从现代会计的发展来看，其功能已从简单会计核算逐步向管理领域延伸。会计工作的好坏与会计人员职业道德密切相关，因而必须引起各行各业的普遍重视月实加强这一工作。一、加强会计人员职业 Accounting is a basic work in national economic management and plays an increasingly important role in modern market economy. From the perspective of the development of modern accounting, its functions have gradually extended from simple accounting to management. Accounting work is good or bad and accountants are closely related to the professional ethics, which must be given universal attention to all walks of life to strengthen this work. First, to strengthen the accounting profession