新时期会计职业道德的思考摘 要新时期，我国逐步进入“互联网+”时代，会计职业道德的建立与完善是规范整个会计行业的重中之重。文章从会计职业道德的含义及作用入手，阐述互联网时代对会计工作的影响，新时期会计人员职业道德的现状，分析造成会计职业道德缺失的三个原因，并针对加强新时期会计职业道德建设提出五点建议：营造健康的会计氛围；完善会计人员培训和考核制度；与时俱进更新会计各项法律法规；利用互联网技术、智能手段减少违法行为；推进会计人员诚信体系建设和建立信息共享平台。关键词：新时期；会计；会计职业道德IReflections on Accounting Professional Ethics in the New PeriodAbstractIn the new period, our country has gradually entered the "Internet" era, and the establishment and perfection of accounting professional ethics is the most important thing to standardize the whole accounting industry. The meaning and function of professional ethics, this paper expounds the influence brought by the rapid development of information system in the Internet era, the present situation of accounting professional ethics in the new era, analyzes three reasons for lacking professional ethics, and puts forward five suggestions for strengthening the accounting professional ethics in the new period: creating a healthy accounting atmosphere; accounting personnel training and assessment system; updating accounting laws and regulations with the times; using Internet technology and intelligent means to reduce illegal behavior; promoting the construction of accounting personnel integrity system and establishing information sharing platform.Keywords: New Age; Accounting; Accounting Professional EthicsII目 录摘要..................................................IAbstract............................................II一、绪论.............................................1（一）选题意义及目的..............................1（二）国内外文献综述.................................
