【摘要】随着我国社会主义市场经济体制的确立和逐步完善，以及我国改革开放的不断推进，会计人员的职业道德问题日益突出，一些会计从业人员在经济利益的驱动下失去了最基本的道德底线。因为这种现象的出现，使得加强会计从业人员职业道德建设显得尤为重要。本文对这些问题出现的原因进行了分析并研究了对策，认为这是项长期的工程，会计职业道德的建设不能仅仅依靠会计人员，还需要多方面的努力来共同营造。

【关键词】会计职业道德问题；原因；对策

Abstract: With the establishment of China's socialist market economic system and gradually improve, as well as China's reform and opening up to promote the occupation ethics, accounting personnel have become increasingly prominent, accounting practitioners have lost the most basic moral bottom line driven by economic interests. Because of this phenomenon, so that to strengthen the accounting occupation moral construction personnel is very important. The reasons of these problems are analyzed and studied the countermeasure, think this is a long-term project, the construction of accounting occupation morals can not rely solely on the accounting personnel, we need more efforts to jointly create.

Keywords: Accounting occupation moral problems; Causes; Countermeasures