会计职业道德建设时指在职业活动中应遵循的职业品质、工作作风和工作纪律的行为规范,是社会主义思想道德体系建设的重要组成部分。它是调节会计人员与国家、会计人员与不同利益和会计人员相互之间的社会关系及社会道德规范的总和。它即是会计工作中要遵守的准则规范,也是衡量会计行为好坏的标准。本文就如何加强会计专业学生的职业道德方向进行论述。 The construction of accounting occupation morality refers to the code of conduct of professional quality, working style and work discipline that should be followed in the professional activities, which is an important part of the construction of socialist ideological and moral system. It regulates the social relations and social morals between accountants and countries, accountants and different interests and accountants. It is the accounting norms to be observed in the work, but also a measure of good or bad accounting standards. This article discusses how to strengthen the professional ethics of accounting majors.