《广西会计》1990年第11期刊登了梁智同志的《浅议加强会计职业道德建设的途径》,读后感到很有见地、很受裨益,是一篇值得一读的好文章。笔者认为加强会计的职业道德建设,是一项长期的艰巨任务,须要采取思想教育、文化宣传、行政表彰、精神和物质奖励等多项措施和全方位的努力。这是因为长期以来会计人员在人们心目中的形象并不理想。在一些小说、电影里,会计人员往往是戴老化眼镜,一手捧帐本,一手拔算盘,慢条斯理,老气横秋的帐房先生。千百年来形成的习惯势力总 “Guangxi Accounting” in November 1990 published Comrade Liang Zhi “on the strengthening of accounting professional ethics approach” after reading feel insightful, very beneficial, is a good article worth reading. The author believes that to strengthen the construction of professional ethics in accounting is a long-term and arduous task that requires a series of measures such as ideological education, cultural propaganda, administrative recognition, spiritual and material rewards and all-round efforts. This is because the image of accounting personnel in people’s minds has not been ideal for a long time. In some novels and movies, accountants often wear aging glasses, holding a book in one hand and absent-minded accountants in the same fashion. For centuries formed habitual forces