会计职业道德是指会计从业人员在会计职业活动中应遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范。会计职业道德的优劣,直接影响会计职能的发挥,影响信息使用者的决策,从而影响整个社会的经济、政治和道德。本文就我国会计职业道德的现状进行了分析并提出整改途径。 Accounting Professional Ethics refers to the accounting practitioners should be followed in accounting professional activities, reflecting the characteristics of accounting occupation, accounting profession to adjust occupational codes of conduct and norms. Accounting professional ethics will directly affect the performance of accounting functions, affecting the decision-making of information users, thus affecting the entire economy, politics and ethics. This article analyzes the status quo of accounting professional ethics in our country and puts forward the way of rectification.