随着我国市场经济发展和经济全球化进程的加快,我国的会计改革也不断深入,会计专业性和技术性日趋复杂,讲求会计诚信,加强会计职业道德建设就显得尤为重要。本文从会计职业道德内涵、基本特征出发,对会计职业道德的现状及缺失的原因进行深入地分析,并针对存在的问题提出了加强会计人员职业道德建设的几项措施。 With the development of market economy and economic globalization in our country, the accounting reform in our country is also deepening. The professional and technical accounting are more and more complicated. It is very important to emphasize the accounting integrity and strengthen the construction of accounting professional ethics. Based on the connotation and basic characteristics of accounting professional ethics, this paper analyzes in depth the present situation of accounting ethics and the reasons for the lack of accounting ethics, and puts forward several measures to strengthen the construction of accounting ethics for the existing problems.