With the socialist market economy,the further development of the socio-economic life of the frequent phenomenon of false accounting.This produced the most direct reason is that the accounting staff of professional ethics is not high quality,which accountants to its own interests,the accounting industry,as well as national and social interests,have produced not a small negative impact.As a result,analysis of the accounting professional ethics and to explore the practical problems of the corresponding countermeasures,do a good job in the accounting professional ethics in order to improve the accounting staff of professional and ethical standards,is extremely important.