本文主要对当今会计从业人员的道德行为进行了简要分析,并进一步探讨他们丧失职业道德的一些内在和外在原因。文章在分析其成因的基础上,提出重塑会计人员职业道德的内容及具体措施。 This article mainly analyzes the moral behavior of accounting practitioners today and further discusses some internal and external reasons why they lose their professional ethics. Based on the analysis of its causes, the article proposes to reshape the accounting profession’s professional ethics and specific measures.