会计师对于规范企业财务管理,稳定社会经济有重大意义。我国的会计师在某些职业责任意识方面上仍然具有一定欠缺,存在诸如执业规范性水平较低、工作保密意识较弱、工作独立性较差等问题。针对这些问题,我们提出应该通过加强制度规范,提高会计行业准入门槛,完善奖惩机制等方法提高会计师职业道德水平,促进会计师行业发展。 Accountants for the regulation of financial management, social stability and stability of great significance. Accountants in our country still have certain deficiencies in some sense of professional responsibility, such as the low standard of practice, the weak sense of confidentiality of work and the poor work independence. In response to these problems, we propose that we should enhance the professional ethics of accountants and promote the development of accountants by strengthening the institutional norms, improving the access threshold of the accounting profession and improving the rewards and punishments.