本文通过对会计职业道德基本内涵的剖析,透过会计职业道德的基本准则和基本规范要求,紧密联系我国会计职业道德的现状和发展趋势,践行“四讲四有”(争当“讲道德、有品行”的表率),致力于改革创新,积极探索提高和完善会计职业道德水平的新模式,建立会计职业道德有效运行的新机制。 Through the analysis of the basic connotation of accounting professional ethics, through the basic norms and basic norms of accounting professional ethics, we closely contact the status quo and development trend of accounting professional ethics in our country, and practice “four stresses and four haves” Devoted to reform and innovation, and actively explore new ways to improve and perfect the level of accounting professional ethics, and establish a new mechanism for the effective operation of accounting professional ethics.