【正文】 分，是完善社會道德體系的重要方面，是先進文化建設的重要內容。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。 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。 Selects outstanding accountant the talented person, constructs the high quality accountant troop。s sense of calling。本文共分三個部分，試從我國會計職業(yè)道德規(guī)范的內容及基本特征出發(fā)，探討會計職業(yè)道德建設的必要性，即加強會計職業(yè)道德建設是社會主義市場經濟健康發(fā)展的需要、加強會計職業(yè)道德建設是會計行業(yè)生存發(fā)展的需要。 會計人員職業(yè)道德是會計人員在會計工作中應當遵循的與其特定職業(yè)活動相適應的行為規(guī)范。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 and trustworthiness. (B) improve the professional ethics of Certified Public Accountants to enhance public confidence in the registered accountant, to stepping up the improvement of Certified Public Accountants professional ethics to ensure that certified public accountants in accordance with professional standards of the implementation of business ethics. China39。s social audits have exposed the scandal, audit the people gradually lost credibility, the integrity of the entire industry suffered a serious crisis situation, need to rethink the audit professional ethics. In this paper, analysis related to real social problems, to explore the causes and consequences, proposed to redevelop some of the ideas of professional ethics audit. Premier Zhu Rongji pointed out that the economic life is now a prominent issue is that many accounting firms and accounting staff false accounting, fraudulent financial reporting, which has bee a serious harm to the market economic order and a cancer, he stressed that no false accounts is the bas