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.