会计职业道德是每个会计人员的行为规范。会计人员职业道德修养水平的高低,直接影响到会计职能作用的发挥,进而影响到会计工作质量,关系到能否正确处理国家、集体、个人三者利益关系,调动积极因素,促进国民经济发展的问题。在深化经济体制改革中,广大财会人员大都是兢兢业业,任劳任怨,做好本职工作,为促进社会主义建设事业的发展做出了应有的贡献。但在少部分财会人员中存在的违背会计职业道德的行为也不容忽视。本文就加强会计职业道德建设的有关问题,谈点粗浅看法。一、目前违背会计职业道德的表现1、会计核算不认真,反映情况不真实。核算准确,如实反映,是会计人员的 Accounting professional ethics is the code of conduct for each accountant. The level of professional ethics cultivation of accountants has a direct impact on the function of accounting functions, thus affecting the quality of accounting work, which is related to the ability to correctly handle the relations of interests among the state, the collective and the individuals, mobilize the positive factors and promote the development of the national economy problem. In deepening the reform of the economic structure, most of the financial accountants are conscientious and conscientious, hard working, doing their jobs well, and contributing to the development of the socialist construction. However, in a small part of the accounting staff there is a violation of accounting professional ethics can not be ignored. This article on the strengthening of accounting professional ethics issues, talk about the superficial view. First, the current violation of the performance of accounting professional ethics 1, accounting is not serious, reflecting the untrue situation. Accurate accounting, truthfully reflect the accounting staff