本文从一个“两难情境”的案例入手,通过伦理决策四过程分析利益相关者心理,探讨会计职业道德危机产生的原因,并提出要重新塑造会计职业独立、公正、客观的良好社会形象,必须从最关键的职业道德入手的建议,希望能对会计人员职业道德的重塑起到一定的帮助,促进社会健康、持续的发展。 This article starts from a case of “dilemma ”, analyzes the psychology of stakeholders through the four processes of ethical decision-making, probes into the causes of accounting professional ethics crisis, and proposes to reform the accounting profession an independent, fair and objective good social image, It is necessary to start with the most crucial professional ethics, hoping to help remodel the accountants’ professional ethics and promote the healthy and sustainable development of the society.