目录摘要：…关键词：I引言…11342目前会计人员职业道德水平下降与诚信缺失的现状.·42.1会计职业道德与诚信建设存在的问题..2.1.1对诚信问题的重要性认识不足42.1.2市场内在缺陷...52.1.3诚信意识淡薄..52.1.4缺乏有效的监督..52.1.5违法成本过低..62.2职业道德教育边缘化..62.4社会信用体系环境差..…72.5内控制度和考核晋升机制不科学.…82.6会计人员职业道德与诚信建设中存在的问题原因分析.·82.6.1教育体系不完善..82.6.2从业环境的负面影响...93加强会计人员职业道德与诚信建设的对策..·93.1加强会计人员职业道德教育..…9103.3建立企业规章制度，完善企业内部激励约束机制.·103.4不断完善社会主义法制体系...…1011参考文献12论当前会计职业道德与诚信摘要：本文通过分析当前会计职业道德与诚信的现状，主要阐述会计职业道德与诚信的内涵，解释会计职业道德的特征和会计人员基本职业道德的内容，分析企业建设会计职业道德与诚信建设存在的问题，最后提出提高会计人员职业道德与诚信水平的对策。会计职业道德与诚信的现状为：一、对诚信问题认识不够充分；二、职业道德边缘化；三、经济利益的诱惑等问题。解决这些问题的对策分别为：一、加强企业会计职业道德教育；二、加强企业文化建设；三、建立企业规章制度，完善社会体系等问题。最后，作为一名会计人员，要做到知法守法，履行企业规章制度，定期接受职业道德教育等，不做违反会计职业道德与诚信的事情。关键词：会计职业道德：诚信：主体On accounting professional ethics and honestyAbstract:This paper analyzes the current situation of accounting professional ethics and integrity,mainly expounds the connotation of accounting professional ethics and integrity,explains the characteristics of accounting professional ethics and the content of accounting personnel's basic professional ethics,analyzes the problems existing in the construction of accounting professional ethicsand integrity in enterprises,and finally puts forward countermeasures to improve the level of accounting professional ethics and integrity.The current situation of accounting professional ethics andhonesty is as follows:1.Insufficient understanding of honesty;2.Marginalization of professionalethics;3.Temptation of economic interests.The countermeasures to solve these problems are as follows:first,strengthen the professional ethics education of enterprise accounting;second,strengthen the construction of enterprise culture;third,establish enterprise rules and regulations,and improve the social system.Finally,as an accountant,we should know the law and abide by the law,fulfill the rules and regulations of the enterprise,receive professional ethics education regularly,and do not violate the accounting professional ethics and integrity.Key words:accounting professional ethics;sincerity;subject.