会计职业道德建设,对促进我国会计行业发展,提高会计人员素质具有极为重要的作用。论文在探究会计职业道德建设内涵的基础上,深入分析我国企业会计道德缺失的危害,并提出了相应对策,以期为同行提供借鉴和参考。 The construction of accounting professional ethics plays an extremely important role in promoting the development of accounting profession in our country and improving the quality of accounting staff. On the basis of exploring the connotation of accounting professional ethics construction, the thesis deeply analyzes the harm of the lack of accounting ethics in our country, and puts forward corresponding countermeasures in order to provide reference and reference for its counterparts.