面对市场经济的发展和全球经济一体化进程的加快,会计工作在经济活动中的作用越来越重要,会计人员应具备什么样的职业道德修养才能够满足新形势的需要呢?本文从目前会计职业道德修养存在的问题出发,通过新时期会计人员应具备的职业道德素质,分析得出提高会计人员职业道德修养的途径。 Faced with the development of the market economy and the acceleration of the global economic integration process, the role of accounting in economic activities is more and more important. What kind of professional ethics should accountants have to meet the needs of the new situation? Accounting professional ethics self-cultivation problems, through the new era accounting personnel should have the professional ethics, analysis of the ways to improve accounting professional ethics.