会计人员的职业道德修养一直是会计教育的重要内容,但同时又是被忽略的内容。改革开放以来我国经济迅速发展,特别是在07年颁布新《企业会计准则》后,我国会计面临着许多新的形势。本文在介绍会计人员职业道德现状的基础上,提出了几条提高会计人员职业道德修养的措施,如完善法制,加强自律等。 Accounting professional ethics has always been an important part of accounting education, but at the same time it is neglected. Since the reform and opening up, China’s economy has developed rapidly. Especially after the promulgation of the new Accounting Standard for Business Enterprises in 2007, China’s accounting industry is facing many new situations. On the basis of introducing the status quo of accountants ’professional ethics, this article puts forward several measures to improve accountants’ professional ethics, such as perfecting the legal system and strengthening self-discipline.