随着科学技术和社会经济的不断发展,企业内部会计准则产生变化,要求与市场经济发展需求相吻合,成为企业实现经济不断发展的重要推动力。以当前我国大部分企业发展情况来看,会计准则对于相关职业判断情况不够乐观,有关工作人员在理解会计职位准则理念等层面上深度不够,且在具体执行的过程中仍旧不能摆脱以往的模式,难以适应市场环境变化的情况。笔者主要分析会计准则之下的会计职业道德判断问题,以期为促进企业实现可持续发展提供帮助。 With the continuous development of science and technology and social economy, the internal accounting standards of enterprises have changed and their requirements are consistent with the needs of the development of the market economy, becoming an important driving force for enterprises to achieve continuous economic development. Judging from the current situation of most enterprises in our country, the accounting standards are not optimistic about the judgment of relevant occupations. The staff concerned are not deep enough in understanding the concept of accounting position nor are they still unable to get rid of the previous models in the concrete implementation. Difficult to adapt to changes in market conditions. The author mainly analyzes the problem of accounting professional ethics judgment under the accounting standards, with a view to helping enterprises to achieve sustainable development.