在当前经济发展突飞猛进的形势下,会计作为一个企业、单位从事会计工作的专业技术人员,将会扮演越来越重要的角色,其业务素质的高低,道德水平的优劣,直接影响着单位会计工作的质量,要做好本单位的会计工作,就必须具备良好的职业道德,以维护单位的合法权益,促进单位加强经营管理,从而提高本单位的经济效益。本文拟就会计职业道德建设,谈一点粗浅的认识。 With the current rapid economic development, accounting as an enterprise and unit engaged in accounting professional and technical personnel will play an increasingly important role, the quality of their business, the merits of moral level, a direct impact on the unit accounting The quality of work, to do the accounting work of the unit, we must have good professional ethics in order to safeguard the legitimate rights and interests of units to promote units to strengthen management, thereby enhancing the economic efficiency of their units. This article intends to account for the construction of professional ethics, to talk a little superficial understanding.