当前教育环境下,全国各个高校的会计专业教育环节中,教师将注意力放在了对学生的专业技能、知识水平和实际运用能力培养,往往没有给予会计职业道德这一关键环节足够的重视。本论文主要论述高等教育学校在会计教学过程中如何让会计职业道德教育彻底地贯通整个教学始末,进而使得学生的会计职业判断能力有所提升并最终对他们的职业道德水平的培养提出建设性的意见和建议。 Under the current education environment, teachers pay more attention to the professional skills, knowledge and practical ability of students in accounting major education in all colleges and universities in our country. However, they often fail to pay enough attention to this key aspect of accounting professional ethics. This paper mainly discusses how to make accounting professional ethics education thoroughly penetrate the whole course of teaching in the process of accounting teaching in higher education school, and then makes the students’ accounting profession judgment ability improve and ultimately constructs their professional ethics level Opinions and suggestions.