I摘 要会计工作作为企事业单位的重要组成部分，在社会生活的方方面面都有它的身影。随着各种经济形式的不断涌现，给企业带来无尽的发展和收益的同时，也让企业会计人员面临新的机遇和挑战。在市场经济高度发展的过程中，由于会计人员职业道德标准的下降，许多会计出现了职业道德的问题，造成许多严重的后果。要建立会计职业道德，会计从业人员必须从职业道德自身开始，加强建设会计职业道德，对会计职业道德水平有所提升，使会计职业道德真正辅助和补充会计法规，从而树立公平、公正、客观的会计职业形象。故而本文对该问题进行探究。文章首先对会计职业道德的内涵意义等进行了概述，其次指出了会计职业道德的原则及影响因素，包括诚实守信原则、爱岗敬业原则、客观公正原则、廉洁自律原则、坚持准则原则以及提高技能原则，再次对会计职业道德的现状问题进行了分析，接着以万福公司为例进行了探究，指出其会计职业道德缺失的原因，最后针对这些原因，提出了相关的建议。关键词：会计职业道德，财务造假，会计发展IIAbstractAs an important part of enterprises and institutions, accounting work has its own image in all aspects of social life. With the emergence of various economic forms, bringing endless development and benefits to enterprises, it also brings new opportunities and challenges to corporate accountants. In the process of the rapid development of the market economy, due to the decline of the professional ethics standards of accountants, many accounting problems have emerged, resulting in many serious consequences. To establish accounting professional ethics, accounting practitioners must start from the professional ethics itself, strengthen the construction of accounting professional ethics, improve the level of accounting professional ethics, and make accounting professional ethics truly assist and supplement accounting regulations, thus establishing fair, just and objective Accounting professional image. Therefore, this article explores this issue. The article first gives an overview of the c...
