摘 要:会计职业道德是对会计从业人员的职业行为的要求和规范，是会计人员共同价值观的体现，对会计行业的健康稳定发展有着重要的基础作用，对经济的发展也有着积极的促进作用。但是我国会计职业道德缺失的现象非常普遍，其中最为突出的现象就是非诚信行为。因为会计职业道德的缺失已经演变成了一个社会问题，已不仅仅局限于在某个团体中发生。这里的非诚信行为也就不仅仅针对会计从业人员，还包括企业高管和各相关人士。本文对我国会计职业道德的内容和意义进行了较为具体的解释，阐明其在会计行业、社会建设中的重要性，同时还对我国会计职业道德缺失的现状进行了分析，具体阐述了非诚信行为的典型案例。并针对分析和案例，从社会、团体、个人等多方面提出了对会计职业道德缺失和非诚信行为频发的原因和解决方案的几点思考。
关键词：会计职业道德 非诚信行为 原因及危害 思考
ABSTRACT:Accounting professional ethic is considered as a requirement and stander of accouters, and also plays an important role in the development of economy. But it is common for us to discover the phenomenon that our country lacks accounting professional ethic, especially in dishonest behavior. Lacking of accounting professional ethic has evolved in a social problem, not just limit to a community. The dishonest behavior here is not only referring to accouters, but also to the corporate executives and various stakeholders. This paper will describe the context and meaning of accounting professional ethic, analyze the current situation of our country in lacking of accounting professional ethic and list some typical cases about dishonest behavior. From many aspects, such as society,groups,personality and etc. to analyze the reason why the phenomenon of lacking of accounting professional ethic and dishonest behavior appears, and then come up with some solutions .
Keywords: Accounting professional ethics；non-faith conduct；causes and harm；Thinking.
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