文章结合2007年证监会对上市公司信息披露不实事件的处罚,分析了会计信息供应链上的管理层组织道德问题及现实制度的缺陷,提出了会计职业道德重建的设想,并建议将会计职业道德的教育和培训内容扩大到所有商科学生和所有会计信息的生成环节。同时指出,会计职业道德应当是所有会计信息生成参与者都需要遵守的道德规范。 Combining with the SFC’s punishment on the false events of information disclosure of listed companies in 2007, the article analyzes the defects of management organization’s morality and the actual system in the accounting information supply chain, puts forward the idea of ​​accounting professional ethics reconstruction and proposes that accounting profession Ethical education and training expanded to include all business students and all accounting information. At the same time, it points out that accounting ethics should be the ethical code that all accounting information generating participants need to abide by.