讲诚信是市场经济的黄金规则。市场经济是信用经济,市场经济越发达越要求诚实守信,这是市场经济的内在要求,是人们进行经济活动和从事职业活动应该遵循的基本行为准则。本文从会计职业道德出发,剖析了我国会计行业职业道德失范现状、原因,提出了会计职业道德建设的方法和建设途径。 Honesty is the golden rule of the market economy. Market economy is a credit economy. The more developed the market economy is, the more honest and trustworthy it demanded. This is an inherent requirement of a market economy and a basic code of conduct that people should follow when undertaking economic activities and engaging in professional activities. Based on the accounting professional ethics, this paper analyzes the status quo and causes of the loss of professional ethics in the accounting profession in our country, and puts forward the methods and construction approaches of accounting professional ethics construction.