会计舞弊对社会的危害程度是无法预计的,此现象是否发生主要取决于会计人员职业道德水平的高低。文章认为构建学校会计职业道德教育体系是行之有效的。文章概述了如何构建学校会计职业道德教育体系,对职业学校加强会计专业学生的职业道德具有现实指导参考价值。 Accounting fraud to the extent of the harm to society is unpredictable, whether this phenomenon occurs depends mainly on the level of professional ethics of accountants. The article holds that it is effective to construct a system of vocational accounting in schools. The article outlines how to construct a system of accounting professional ethics education in schools, and provides practical guidance and reference value for vocational schools to strengthen the professional ethics of accounting students.