当前,为了贯彻落实以德治国的重要思想,加强职业道德建设,全国各地掀起了会计职业道德宣传教育活动,然而,职业道德原则和规范要转化为会计人员的职业道德品质和行为,是一个内外结合的过程,所以我们在进行会计职业道德宣传教育和评价时,还应重视和发挥会计人员自我修养的能动性和积极性。 At present, in order to implement the important idea of ​​governing the country with morality and to strengthen the construction of professional ethics, various publicity and education activities in accounting professional ethics have been launched throughout the country. However, the principles and norms of professional ethics have to be translated into professional ethics and behaviors of accountants. The process of combining, so when we carry out education and evaluation of accounting ethics, we should also attach importance to and give full play to the initiative and enthusiasm of accountants self-cultivation.