【正文】 ，是會計人員在長期實(shí)踐中形成的。會計職業(yè)道德雖然屬于意識形態(tài)的范疇，作為社會道德建設(shè)的一個組成部 分，是完善社會道德體系的重要方面，是先進(jìn)文化建設(shè)的重要內(nèi)容。并重點(diǎn) 從六個方面闡述會計職業(yè)道德建設(shè)的途徑：改善會計環(huán)境 ；從會計人員自律抓起，學(xué)校與社會共抓會計職業(yè)道德教育；選拔優(yōu)秀會計人才，建設(shè)高素質(zhì)的會計隊伍；財政部門加強(qiáng)協(xié)調(diào)，繼續(xù)推行完善會計委派制；建立和健全會計法規(guī)體系， “法、范 ”結(jié)合，加大執(zhí)法力度；健全監(jiān)督機(jī)制，建立會計職業(yè)道德評價體系。s information lose true phenomenon more and more seriously, almost being a kind of more widespread phenomenon, serious interference normal social economic order, injured a national and social public benefits. This text analyzed an our country an accountancy an occupation morals of present condition and reason, think a key should from strengthen a political study, exaltation to accountancy occupation morals construction the understanding of[with] importance。 Building up accountancy39。 is appearance and develop along with the social division of labor, has the same occupation relates in together. Accountant occupational ethics although belongs to the ideology category, constituent the society moral reconstruction. consummates the social morals system, and have the important aspect, is important content the advanced cultural reconstruction. The current about finance and accounting work quality and the market economy order key aspect is accountant the occupational ethics construction serious lag, so to strengthen accountant occupational ethics construction is establishes the socialist market economy order and sets up accountant the profession male letter strength the urgent need. This article discussed the occupational ethics standard content and the basic characteristic embarks from our country accountant, discusses the necessity of accountant occupational ethics construction, namely strengthens accountant the occupational ethics construction is the socialist market economy healthy development need, strengthens accountant the occupational ethics construction is the need of develop survival of accountant the profession. Thus analyzes our country accountant occupational ethics present situation performance, investigates its reason: Namely understanding erroneous zone, benefit actuation, following the crowd psychology, education malpractice and inspector general not strength. And elaborates the way of accountant the occupational ethics construction from six aspects: Improves accountant the environment。 Establishment and perfect accountant laws and regulations system, “l(fā)aw, norm” union, to enlarge law enforcement dynamics。 Selects outstanding accountant the talented person, constructs the high quality accountant troop。 Build up a sound selection and encourage a stipulation mechanism, raise accountant business character。s sense of calling。 is an accountant should follow in the accountancy the work of and it particular mutually acmodative behavior norm of the occupation activity. The accountancy39。本文共分三個部分，試從我國會計職業(yè)道德規(guī)范的內(nèi)容及基本特征出發(fā)，探討會計職業(yè)道德建設(shè)的必要性，即加強(qiáng)會計職業(yè)道德建設(shè)是社會主義市場經(jīng)濟(jì)健康發(fā)展的需要、加強(qiáng)會計職業(yè)道德建設(shè)是會計行業(yè)生存發(fā)展的需要。本文分析了我國會計職業(yè)道德的現(xiàn)狀及原因，認(rèn)為關(guān)鍵應(yīng)從加強(qiáng)政治學(xué)習(xí)，提高對會計職業(yè)道德建設(shè)重要性的認(rèn)識；加強(qiáng)職業(yè)道德教育，增強(qiáng)財會人員的使命感；建立監(jiān)督機(jī)制，依法管財；建立會計崗位輪換制度，保證會計工作質(zhì)量；建立健全選拔和激勵約束機(jī)制 ,提高會計人員業(yè)務(wù)素質(zhì)；堅持常抓不懈，重視職業(yè)道德建設(shè)等途徑努力。 會計人員職業(yè)道德是會計人員在會計工作中應(yīng)當(dāng)遵循的與其特定職業(yè)活動相適應(yīng)的行為規(guī)范。s ethical dilemma, we must accelerate our pace of building the law of Certified Public Accountants, improve the audit market supervision mechanism, cleanse the Audit Environment , regulate the audit firms and certified public accountants conduct of registered accountants in China39。s audit of the qualifications of listed panies to enhance CPA served threshold, raising the securities accounting firm CPA qualification quorum. Also play a supervisory role of public opinion, promote moral behavior of honesty