会计职业道德是会计人员从事会计工作应遵循的道德标准。在市场经济条件下,对会计人员的道德水准要求更高,这就决定了会计职业道德教育应当纳入会计教学中去。会计职业道德教育的主要内容包括:品德教育、职业教育、法制教育、专业教育。只有加强以上几方面的教育,才能培养出德才兼备的优秀会计人才。 Accounting professional ethics is the ethical standard that accountants should follow in accounting work. Under the condition of market economy, the moral standard of accountants is higher, which determines that accounting occupation moral education should be included in accounting teaching. The main contents of accounting professional ethics education include: moral education, vocational education, legal education, professional education. Only by strengthening education in the above aspects can we cultivate outstanding accountants with both ability and political integrity.