When chinese economics change from traditional planning economics to present modern economics , it has brought big challenges to the profession morality criterion of cpa . and at the same time , so many crimes resulted from profession morality have occurred 本文系统分析了职业道德规范与诚信的关系，并从经济环境、制度设计、案例分析、独立性保障等多重层次上进行了系统分析，并对注册会计师职业道德规范的建设提出较为系统而有针对性的建议。
District financial departments should attach great importance , strengthen learning , deeply understand the history and current situation of our account ethics building , the account vocation ethics system , strengthen and improve the building via accounting ethics and methods , fully understand the important sence of strengthening the account vocation ethics under the new situation , make account ethics as an important task to speed up the building , well 各区财政部门要高度重视，加强学习，深刻理解我国会计职业道德建设的历史和现状、会计职业道德规范体系、加强和改进会计职业道德建设的途经和方法等，充分认识新形势下加强会计职业道德建设的重要意义，切实把会计职业道德建设当作一项重要工作来抓紧、抓好。
In the past research , the content of p . e . teachers vocational morality was done mainly in the understanding of criterion and the road of strengthening . the research was concentrated on the qualitative analysis , but the quantitative analysis was less . this trend hindered its theory and practice 在以往的研究中，从内容上来看，对体育教师职业道德的研究多是在教师职业道德规范的理解和加强师德的途径方面的研究，定性分析的成分多，定量表述的少，这在一定程度上影响了研究的理论性和实践性。
