摘要 在世界經濟飛速發展、全球信息一體化的今天,我國會計行業面臨著新的機遇與挑戰,“會計誠信”一詞也被賦予了許多新的含義。上市公司頻繁發生的財會丑聞,無疑加重了對“會計誠信”的反面影響。重塑“會計誠信”形象,增加信息使用者的信心,除了有一套切實可行的內部會計控制體系外,還要規范注冊會計師行業的發展,提高會計人員整體素質,更重要的是建立健全會計職業道德體系，加強會計職業道德建設。本文從會計職業道德的定義著手，并對我國會計人員職業道德的現狀及其原因進行了分析，最后提出了要建立會計職業道德意識，加強會計職業道德建設的總體措施。 關鍵詞: 職業道德；會計職業道德；職業道德意識 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
