随着社会主义市场经济的稳固发展,改革与发展的进一步深化,我国的会计制度在取得长足进步的同时也衍生出一系列的问题。处于会计制度灵魂地位的职业道德建设,反映尤甚。本文拟从当下会计职业道德危机入手,分析引起诚信缺失的原因,并探讨会计职业道德制度架构,提出改进和完善的可行性建议。 With the steady development of the socialist market economy and the further deepening of the reform and development, our country’s accounting system has made a great strides forward, at the same time it has also created a series of problems. The construction of professional ethics in the soul of the accounting system is especially reflected. This article intends to start with the current accounting professional ethics crisis, analyzes the reasons that cause the lack of honesty and credit, and discusses the accounting profession ethics system structure, puts forward the improvement and the consummation feasibility suggestion.