随着现代化社会分工的发展和专业化程度的提高,整个社会对会计从业人员的职业观念、职业态度、职业技能、职业纪律、职业作风的要求越来越高,会计职业道德水平受会计环境的制约。因此必须将会计职业道德建设提高到一个新水平,以适应现代社会发展的要求。本文对此进行了阐述。 With the development of social division of labor and the improvement of specialization in the modern society, the society as a whole has become more and more demanding on the professional concept, professional attitude, professional skills, professional discipline and professional style of accounting practitioners. The professional ethics of accounting is influenced by the accounting environment Restrictions. Therefore, it is necessary to raise the accounting professional ethics to a new level to meet the requirements of the development of modern society. This article describes this.