在当前我国进入社会转型的关键期,会计行业和社会经济活动有着紧密的联系,但是随着市场经济的快速发展,面对越来越多的物质利益的引诱,一些会计人员丧失职业道德,造假、会计信息不真实的现象时有发生,这就使得会计职业道德越来越受民众的关注,也是本文研究社会转型时期会计职业道德的具有重要现实意义。 In the current critical period of China’s transition to social transformation, the accounting profession has close ties with social and economic activities. However, with the rapid development of the market economy and the temptation of more and more material interests, some accountants lose their professional ethics and fake , Accounting information is not true from time to time, which makes the accounting professional ethics more and more people’s attention, but also the study of the social transformation of accounting professional ethics has an important practical significance.