加强会计职业道德建设是会计行业生存之本,通过会计职业道德现状分析,认识加强职业道德建设的必要性,采用系列行之有效的措施来完善会计职业道德建设,以确保整个社会经济秩序健康发展。 To strengthen the construction of accounting professional ethics is the basis for the existence of the accounting profession. Through the analysis of the status quo of accounting professional morals, we understand the necessity of strengthening the construction of professional ethics and adopt a series of effective measures to perfect the construction of accounting professional ethics so as to ensure the healthy development of the entire social and economic order .