会计职业道德建设是社会主义道德体系建设的重要组成部分,关系到市场经济的健康发展。本文就会计职业道德与诚信建设进行了分析思考。诚信是会计工作的灵魂,会计核算应当以实际发生的交易或事项为依据,如实反映企业的财务状况、经营成果和现金流量。 The construction of accounting professional ethics is an important part of the construction of socialist moral system and relates to the healthy development of market economy. This article analyzes the accounting professional ethics and integrity construction. Honesty is the soul of accounting work, and accounting should be based on actual transactions or events that accurately reflect the financial status, operating results and cash flow of the enterprise.