会计职业道德,就是会计从业人员在履行职责活动中应具备的道德品质。加强会计职业道德建设,提高会计诚信,净化会计执业环境,是会计行业生存和发展的关键,行业如果没有职业道德就会存在信誉危机。本文对目前会计职业道德存在的问题及原因对如何提升会计职业道德水平、净化会计执业环境的建设谈几点看法。 Accounting professional ethics is the moral quality that accountants should possess in performing their duties and responsibilities. Strengthening accounting professional ethics, improving accounting integrity, and purifying the accounting practice environment are the keys to the existence and development of the accounting profession. If there is no professional ethics in the industry, there will be a credit crisis. This article on the current accounting professional ethics problems and the reasons for how to enhance the level of accounting professional ethics, clean accounting practice environment to talk about several views.