在竞争激烈的市场经济中,会计伦理研究性越来越受到重视。随着我国加入WTO,对于提供会计信息的会计行业来说,机遇与挑战并存。近年屡禁不止的会计信息造假事件,会计舞弊案件不断出现,由此可知会计人员伦理缺失的非常严重。在复杂多变的市场环境中,没有伦理道德约束的会计行为人,就会在市场竞争下被淘汰,甚至还会殃及到整个会计行业,使人们对整个行业缺乏信心,最终导致严重损害国家和企业经济利益。西方发达国家非常重视企业伦理的建设,不断渗透到了会计领域。会计伦理研究的深入,对会计行为人形成伦理约束,使会计行为人的职业道德水平得到伦理提升。会计伦理在会计职业发展过程中起着不可或缺的作用,它促使会计行为人的行为从失范向规范发展,能够不断提高会计信息质量,增加相关利益者对会计职业的信任度,帮助会计人员走出伦理困境,促进企业可持续发展,使市场经济健康、稳定地发展。 In the highly competitive market economy, accounting ethics research more and more attention. With China’s accession to the WTO, opportunities and challenges coexist for the accounting profession that provides accounting information. In recent years, repeated cases of accounting information fraud, accounting fraud cases continue to emerge, we can see that accounting personnel lack of ethics is very serious. In a complex and volatile market environment, accounting people without ethical constraints will be eliminated in the market competition, and even the entire accounting profession will be affected, leaving people with lack of confidence in the entire industry and eventually causing serious damage to the country And business economic interests. Western developed countries attach great importance to the building of enterprise ethics, constantly infiltrating the accounting field. In-depth study of accounting ethics, ethical constraints on the formation of accounting behavior, so that the ethical standards of accounting behavior of ethics to be ethically improved. Accounting ethics plays an indispensable role in the career development of accounting. It impels the behavior of accounting agents to develop from anomie to standardization, continuously improve the quality of accounting information, increase the trust of accounting profession by the relevant stakeholders and help accountants Get rid of ethical dilemmas, promote the sustainable development of enterprises, and make the market economy develop in a healthy and stable manner.