CAJ | 학술논문

　　21世纪以来，社会经济发展迅猛，在物质发展的今天，不免会出现有些人因追求物质财富而在道德中迷失方向，不择手段，贪污舞弊，使人们对会计行业中“诚信”这两个字的呼声日益高涨，诚信越来越受到大家的质疑，会计从业人员的职业道德面临着严重的考验。对于会计职业道德的不断丧失，我们更应努力寻求问题的源头，从企业制度和企业会计内部控制、会计人员自身等各方面着手，从根本抓起，加强会计职业道德的建设，尽快使会计人员的道德质疑问题走出泥潭。
　　21세기이래，사회경제발전신맹，재물질발전적금천，불면회출현유사인인추구물질재부이재도덕중미실방향，불택수단，탐오무폐，사인문대회계행업중“성신”저량개자적호성일익고창，성신월래월수도대가적질의，회계종업인원적직업도덕면림착엄중적고험。대우회계직업도덕적불단상실，아문경응노력심구문제적원두，종기업제도화기업회계내부공제、회계인원자신등각방면착수，종근본조기，가강회계직업도덕적건설，진쾌사회계인원적도덕질의문제주출니담。
In the 21st century, with the rapid development of social and economic, there always exists some people who lost their direction. because of the pursuit of material wealth,the corrupt and practiced fraud happened in the accounting industry, "good faith" these two word is being questioned, accounting practitioners professional ethics is facing a serious test. The continuing loss of accounting professional ethics, we should strive to seek the source of the problem, from the enterprise internal control system and corporate accounting, accounting personnel itself and other aspects, grabbed fundamentally to strengthen the accounting professional ethics construction ,get rid of the moral issue out of the quagmire as soon as possible.