【Abstract】As the market economic relations and the accounting practice getting more complex, non-rational behavior become more and more, many people get lost in the material wealth. The distortion of accounting information has become a major concern in general society. In the profession of accountant, the word of integrity has increasingly been called into question, which forces the professional ethics of accounting staff is facing daunting challenges. In the basis of accounting professional ethics conditions of the country, this paper explore and study on the meaning of accounting professional, basic characteristics and role of exposition and China's current accounting professional ethics and strengthen the accounting profession. According to the moral necessity of strengthening the accounting professional ethics, we should intensify the building of professional ethics and create a good social environment, establish a modern enterprise management and internal control system, raise the quality of accounting operations; establish a sound legal oversight mechanisms, strengthen the legal system monitoring; increase the intensity of punishment, and set about from the strict financial discipline. Each accounting personnel must start with oneself and make accounting professional ethics issue out of embarrassing situations does not disappoint the expectation and inspire the world with lofty professional ethics.
