会计人员职业道德风险主要表现在敬业不够、忠诚度不够等方面,要从会计人员、企业乃至于社会分析其成因,并从事前预防,事中干预,事后处罚等方面强化风险管理。 The professional ethics risk of accountants is mainly manifested in the lack of professional dedication and loyalty. The accounting personnel, enterprises and even the society should analyze their causes, and strengthen the risk management in the aspects of pre-prevention, incident intervention and post-punishment.