随着社会的发展,信用已经逐渐成为一个国家的主要因素,而目前我国的现状是会计信息失真现象严重。因此,不仅要制定相应的会计职业道德来规范会计工作者的行为,还要构建会计信用评价体系来督促会计人员通过不同的途径来不断的提高自身的信用。 With the development of society, credit has gradually become a major factor in a country. At present, the status quo in our country is a serious distortion of accounting information. Therefore, it is not only necessary to formulate the accounting professional ethics to regulate the behavior of accounting workers, but also to establish accounting credit rating system to urge accountants through different channels to continuously improve their own credit.