The dissertation will study the realistic accounting ethics of all over the world and put forward the objectives and steps of the construction of accounting ethics that are based on the study of elementary accounting ethics.

• 本文将在深入探讨有关会计伦理基本理论问题的基础上，对国内外广泛存在的会计伦理现实问题进行研究，以提出我国会计伦理建设的目标和途径。