会计职业道德既是会计工作要遵守的行为规范和行为准则,也是衡量一个会计工作者是否称职的标准。本文介绍了会计职业道德的含义及特征,以及我国会计职业道德的发展现状和存在的问题,并主要就我国会计职业道德培养给出了一些建议。 Accounting professional ethics is not only the code of conduct and code of conduct to be followed in accounting work, but also a measure of whether an accountant is competent. This article introduces the meaning and characteristics of accounting professional ethics, as well as the status quo and existing problems of accounting professional ethics in our country, and gives some suggestions on how to cultivate accounting professional ethics in our country.