浅议会计职业道德问题［摘要］职业道徳是从业人员在职业活动中应该遵循的行为准则。会计职业道徳是指会计在工作屮应当遵循的道徳原则和行为规范，是会计人员在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的职业行为的准则。本文以会计职业道德为出发点,从会计职业道德建设的必要性，会计职业道德的现状，会计人员出现职业道德缺失的原凶;加强会计职业道德建设途径这四个大方面分析口前会计行业职业道德的必要性，通过加强会计人员对职业道德的思想认识，加强企业内部管理，完善内部控制制度，完善监督和奖励机制，确保会计人记遵守职业道徳，建立完善的会计法律制度，加大处罚力度等手段从根本上解决会计职业道德缺失问题。［关键字］会计信息职业道德诚信Accountingoccupationmoralissues[Abstract]Professionalethicsisthestaffintheoccupationalactivitiesshouldfollowthecodeofconduct.Accountingprofessionalethicsistopointtointheworkshallfollowtheprincipleofmoralandbehaviorstandards,isaccountingpersonnelinaccountingprofessionalactivityshouldfollow,reflecttheaccountingprofessionalcharacteristics,adjusttheaccountingprofessionalrelationsprofessionalbehaviorstandards.Inthispaper,theaccountingprofessionalethicsasastartingpoint,fromthenecessityoftheaccountingprofessionalethicsconstruction,thepresentsituationoftheaccountingprofessionalethics,accountingpersonnelinthelackofprofessionalethics;Strengthenaccountingprofessionalethicsconstructionwayofthefourmajoraspectsanalysisthenecessityoftheaccountingprofessionalethics,bystrengtheningtheaccountingstaffofprofessionalethicsofideologicalunderstanding,strengtheninternalmanagement,perfecttheinternalcontrolsystem,perfectthesupervisionandincentivemechanism,toensurethataccountingpersonnelcomplywithprofessionalethics,establishaperfectlegalsystemofaccounting,intensifypunishmenttofundamentallysolvetheproblemoflackofaccountingprofessionalethics.[Keyword]accountinginformationprofessionalethicsntegrity目录引言一、会计职业道德的概念.....................................................................................-1-（一）会计职业道德的概念...............................................................................................-1-（二）...........................................................................................................................会计职业道德的特征-2-（三）...........................................................................................................................会汁职业道徳的认知-2-二、会计职业道德的作用.....................................................................................-3-（一）.....................................................................................................................................................会计职业道徳是对会计法律制度的重要补充...................................................................................-3-（二）.....................................................................................................................................................会计职业道徳足规范会计行为的基础............................................................................................-3-（三）.....................................................................................................................................................会计职业道德是实现会计F1标的重要保证....................................................................................-3-（pq）会计职业道德是会计...