The accounting professional ethics is the "law" and "rule of virtue", accounting for specific performance of the market economy is an important professional, indirect impact on the whole social and economic order, and so to accounting sincerity, do not account for the principle, and false in this aspect of moral forces are very important. Overall, this paper expounds the basic theory of the accounting professional ethics in China in recent years, the accounting professional ethics and the existing problems and reasons. Through the discussion of the change of the accounting professional ethics, and puts forward some constructive Suggestions to strengthen vocational morality.