摘要
在世界经济飞速发展、全球信息一体化的今天,我国会计行业面临着新的机遇与挑战,“会计诚信”一词也被赋予了许多新的含义。上市公司频繁发生的财会丑闻,无疑加重了对“会计诚信”的反面影响。重塑“会计诚信”形象,增加信息使用者的信心,除了有一套切实可行的内部会计控制体系外,还要规范注册会计师行业的发展,提高会计人员整体素质,更重要的是建立健全会计职业道德体系，加强会计职业道德建设。本文从会计职业道德的定义着手，并对我国会计人员职业道德的现状及其原因进行了分析，最后提出了要建立会计职业道德意识，加强会计职业道德建设的总体措施。
关键词: 职业道德；会计职业道德；职业道德意识
The analysis of Accounting Professional Ethics System of China
ABSTRACT
The rapid development of the world economy, the global information integration , the Chinese accounting industry is facing new opportunities and challenges "Accounting Integrity" was given a new meaning. Listed companies by the frequent accounting scandals will certainly add to the "accounting integrity" of a negative impact. Remodeling "accounting integrity" image and increase user confidence in the information, In addition to a set of practical internal accounting control system, we need to standardize the CPA industry, raise the overall quality of the accounting staff, but more importantly, establish and perfect the system of accounting professional ethics, strengthen the accounting profession ethics. This paper from the accounting professional ethics proceed with the definition and Accounting Professional Ethics and the reasons for the status of the analysis, thus propose to establish accounting professional ethics, strengthen the accounting profession and the general moral measures.
Keywords: Occupational ethics; Accountant occupational ethics; Occupational ethics consciousness
