This paper researches and reflects on its objects,nature,the structural system of the subject and its research methods from the perspective of accounting and ethics to help construct accounting ethics as a whole.

• 本文拟以从会计学和伦理学的视角,对其的对象、性质和学科体系结构及其研究方法作一思考和诠释,从而有利于会计伦理学的整体性构建。