建立以诚信为基础的市场经济是社会公众的共同愿望。会计从业人员职业道德水平的高低,是关系到国家财经法规制度能否贯彻执行、经济秩序能否维护、经济发展能否顺畅的大问题。随着我国市场经济不断深化,电子商务时代的发展,会计从业人员职业道德出现了一定偏差,严重影响了会计行业的发展,并引起了社会和政府广泛关注。针对现状笔者对会计职业道德失范原因进行了分析,研究了加强会计人员思想素质教育,提高会计职业道德建设的水平。 Establishing a market economy based on honesty is the common aspiration of the public. The level of professional ethics of accounting practitioners is related to the national financial laws and regulations can be implemented, the economic order can maintain the economic development can be a big problem. With the continuous deepening of China’s market economy and the development of e-commerce era, there have been some deviations in the professional ethics of accounting practitioners, which have seriously affected the development of the accounting profession and have drawn wide attention from the society and the government. In view of the status quo, the author analyzes the reasons for the loss of accountant ethics, and studies how to strengthen the ideological quality education of accountants and improve the level of accounting professional ethics.