基于现阶段会计职业道德的困惑和成因的分析,从法律法规、管理机构和社会舆论的监督、职业环境、教育培训、激励约束机制等五方面建立健全会计职业道德长效机制,以促进我国会计行业健康、稳定、可持续的发展。 Based on the analysis of the perplexity and causes of accounting professional ethics at this stage, we set up and perfected the long-term mechanism of accounting professional ethics from the aspects of laws and regulations, supervision of regulatory agencies and public opinions, professional environment, education and training, and incentive and restraint mechanisms to promote accounting Industry healthy, stable and sustainable development.