我国当前经济处于飞速发展阶段,从政策性银行改制,到民营商业银行的成立,我国金融行业逐步发展壮大。以银行为首的金融行业发展较为迅速,在发展迅速的同时,也迎来许多改革。“营改增”政策的全面实行已满一年,这一年中全国会计人员都在紧张学习。作为商业银行的会计人员,在新政策以及金融行业发展变革的大潮中,如何完善自身素质、提高自身业务水平,做到爱岗敬业、诚实守信、廉洁自律、客观公正,是其要面临的问题。本文就如何培育商业银行会计人员职业道德问题进行研究,并提出一些对策建议。 China’s current economy is in a stage of rapid development. From the policy-based bank restructuring to the establishment of private commercial banks, China’s financial sector has been gradually developing and expanding. The financial industry headed by the bank has been developing rapidly. While the rapid development of the financial industry has ushered in many reforms, The full implementation of the policy of “changing camps to increasing government” has been completed for a year. During this year, all accountants in the country were studying nervously. As the accounting staff of commercial banks, how to perfect their own quality, improve their business level, do their dedication, honesty and trustworthiness, honesty and self-discipline, objective and fair are the problems they should face in the new policy and the tide of the development and reform of the financial industry . This paper studies how to foster the professional ethics of accountants in commercial banks and puts forward some countermeasures and suggestions.