会计职业道德是一个世界性难题,会计机构和会计人员能否遵守职业道德,直接影响着会计信息的诚信度,也会触及国家、单位、投资者、债权人等各方面的经济利益。因此,本文对会计职业道德缺失的成因以及提高职业道德的重要性进行了分析,并提出解决问题的对策,强调广大会计人员应该自觉遵守“诚信为本,操守为重,坚持准则,不做假账”的行业守则,在实际工作中坚持原则,客观公正,诚实守信,恪尽职守。 Accounting professional ethics is a worldwide problem. The ability of accounting institutions and accountants to abide by professional ethics directly affects the integrity of accounting information, as well as the economic interests of countries, units, investors and creditors. Therefore, this article analyzes the causes of the lack of accounting professional ethics and the importance of improving professional ethics, and puts forward countermeasures to solve the problems, emphasizing that the majority of accountants should conscientiously abide by the principle of “integrity-based, ethics, adhere to the guidelines, not to do Fake account ”of the industry code, adhere to the principle of the actual work, objective and fair, honest and trustworthy, and fulfill their duties.