会计职业道德是规范会计行为的基础,但是近年来却出现了会计职业道德失范的现象,对经济生活产生了很大的影响,因此必须加强会计职业道德建设。会计职业道德建设是一项系统工程,应通过自我修养与外部监督相结合,行业自律与舆论监督、政府监督相结合的方式,建设会计职业道德的规范体系。 Accounting professional ethics is the basis of regulating accounting behavior, but in recent years there has been a phenomenon of accounting professional morals that has a great impact on economic life, so we must strengthen the construction of accounting professional ethics. The construction of accounting professional ethics is a systematic project, and a normative system of accounting professional ethics should be established through a combination of self-cultivation and external supervision, industry self-discipline, supervision by public opinion and government supervision.