Abstract: the accounting professional ethics is accounting management is an important part of realizing the accounting law of the legislative purpose of an important part of the construction of The accounting professional ethics content including loving， honest， honesty and self-discipline， and impartial， insist the principle， improve skills， participation in management， enhance service， this eight contents never fails to remind the accounting personnel in daily accounting work quest for gain can friar preached， not because of the low cost and benefit drive provide false accounting In the construction of Chinese socialist economic development in some of accounting personnel is working against standards， forgery， lack of professionalism， violate the law， eventually get legal The accounting professional ethics construction is a long-term work， only by constantly strengthen accounting personnel training， education can in thinking and actions， and seriously rise by financial department of inspection and supervision and accounting industry organization of accountant occupational ethics for self-discipline management and constraint， related laws on accounting personnel to abide by professional ethics situation evaluation and disciplinary series of means strengthening our country accounting professional ethics Keywords: accounting professional ethics contents of the accounting professional ethics education present situation in China
