Professional ethics has a very important role in all walks of life, if a person lost their professional ethics, so his behavior will lead to huge losses for the unit, society, so no matter what work, should have corresponding professional ethics, the accounting professional ethics in our country also plays an important role in the economic construction, if there is no accounting professional ethics, Will bring huge loss to our market economy. Honesty and trustworthiness in accounting professional ethics is the basis for people to do things, is the basis of interpersonal communication, and the market economy of today's society belongs to the credit economy, without credit, the market economy can not maintain.