会计行业作为市场经济活动的一个重要领域,主要提供会计信息或鉴证服务,其服务质量的好坏直接影响着经营者、投资人和社会公众的利益,进而影响着整个社会的经济秩序在市场经济环境下,经常出现会计实践中的非理性行为,导致会计信息失真。要保证会计信息的真实可靠,会计机构和会计人员必须具备良好的职业道德。本文讲述了社会主义市场经济环境下如何加强会计职业道德建设。 Accounting industry as an important field of market economy activities, mainly to provide accounting information or authentication services, the quality of its service directly affects the interests of managers, investors and the public, thereby affecting the economic order of the entire society in the market economy Under the environment, the irrational behavior in accounting practice often appears, which leads to the distortion of accounting information. To ensure the authenticity of accounting information, accounting agencies and accountants must have good professional ethics. This article tells how to strengthen the construction of accounting professional ethics in the socialist market economy.