根据《会计法》和国家统一的会计制度规定，结合当前会计职业道德的实际情况，笔者认为，目前在学习《会计法》的同时应抓好会计人员职业品质、职业纪律和职业责任的培养，加强会计职业道德建设。1、会计人员的职业品质。是指会计人员在办理会计事务时，行为、作风上所表现的 According to the “Accounting Law” and the unified national accounting system, combined with the current accounting professional ethics of the actual situation, the author believes that the current “Accounting Law” should also do a good job accounting staff professional quality, professional discipline and professional responsibility training, Strengthen the Construction of Accounting Professional Ethics. 1, accounting professional quality of staff. Refers to the accounting staff in the handling of accounting affairs, behavior, style of performance