内容摘要：在2011年的11月，郎咸平提出了其目标是为了将来减轻小型微型企业的负担的小微企业这一名称。对于我国的国民经济和社会的发展来说，小微企业就是他们的重要基础，它的健康发展对于我国经济的平稳较快发展，扩大就业，对保证社会的稳定具有重要的战略意义。市场经济要以诚信为基础，会计的生存发展是职业道德，会计人员的职业道德好与坏会导致会计信息的失真，会影响会计工作质量，会计诚信对市场经济建设是非常重要的。所以，会计人员应具有良好的职业道德，对所有的信息使用者和潜在的使用者负责，会计造假、会计信息失真的现象伴随着社会经济的不断发展凸显的越来越严重，成为一种较为遍及的社会现象，严重干扰了经济秩序，损害国家经济利益。究其原因还是我国的会计职业道德体系的不规范和会计人员的自身职业道德素质不高造成的。就此而言，要加强并完善我国的小微企业的会计职业道德体系，加大对会计人员的会计道德诚信教育，改善会计人员的管理体制，从本质上去提高会计人员的会计职业道德水平。

关键词：小微企业  会计  职业道德  探讨  现状

Abstract：small and micro businesses is proposed by Lang Xianping in November 2011, its purpose is to reduce the future burden of small and micro enterprises. The important basis of China's national economic and social development is small and micro businesses, the healthy development of the expansion of employment for steady and rapid development of China's economy, has important strategic significance to ensure social stability. Market economy should take the good faith as the foundation, the survival and development of accounting is professional ethics, accounting personnel's professional ethics, good or bad, will lead to the distortion of accounting information, thus affecting the quality of accounting work, accounting integrity to the building of market economy is very important. So accounting personnel should have good professional ethics, all the information of the users and potential users of responsible, accounting fraud, the accounting information distortion phenomenon more and more serious with the development of social economy, become a widespread social phenomenon, seriously disturbed the economic order, harm the interests of national economy. The reasen is China's accounting occupation moral system and standardize the accounting personnel of their own occupation moral quality is not high due to. Therefore, it is necessary to strengthen and perfect our country's system of accounting professional ethics, increase of accounting personnel of accounting moral integrity education, improving the accounting personnel management system, and fundamentally improve accounting personnel of the accounting professional ethics level.

Keywords：Small and micro businesses accounting professional ethics  discuss present situation

一、引言

随着经济的飞速发展，小微企业在社会经济构成下有着重要的位置。我国的小微企业的投资主体和结构是多元化的，在其中绝大部分是私营企业，小微企业的数量在全国企业的总数中占有大部分，他们在经济发展中有着巨大的作用，小微企业的健康成长对我国的经济发展有着重要的作用。但是由于多种原因的存在指使小微企业在发展中存在很多问题和不足，特别是在会计职业道德建设这方面严重影响着小微企业的前进。在此之前，有不少学者对企业会计中存在的会计职业道德的问题进行了研究和探讨，他们或亲身经历，或问卷调查等等来获取相关的资料和数据，来对存在的问题进行探讨。如建账不规范，会计信息失真，内部控制不完善等。因此本文探讨了小微企业在工作中存在的会计职业道德的问题，剖析其产生的缘由，并且提出相应的建议及措施。