会计职业道德是“依法治国”与“以德治国”的具体表现,会计作为市场经济中的一项重要职业,间接影响着整个社会的经济秩序,所以会计要以诚信为本、不做假账为原则,而在这方面道德的力量又是十分重要。总体来说,本文以适应社会主义市场经济改革与发展的思路及目标为依据,顺应当今网络时代的发展潮流,面向加入世界贸易组织对中国会计改革与发展作一展望,通过论述会计职业道德的改变,建设性的提出了一些加强职业道德的建议。 Accounting professional ethics is the concrete manifestation of “governing the country according to law” and “governing the country with morality”. As an important occupation in the market economy, accounting indirectly affects the economic order of the whole society. Therefore, Principle, and moral power is very important in this regard. In general, based on the ideas and goals of reform and development of the socialist market economy, this article follows the trend of development in today’s cyber age and looks forward to the WTO accession to China’s accounting reform and development. By discussing the accounting profession ethics Change, constructive put forward some proposals to strengthen professional ethics.