会计职业道德是会计人员在相应的职业活动当中,需要实时遵守的道德规范,而会计道德体系的建立,对于基层单位的会计工作有着直接的影响。本文主要对事业单位会计职业道德建设的现状进行了实时的分析,并相应地提出了加强事业单位职业道德建设的相关建议。 Accounting professional ethics is the accountants in the corresponding professional activities, which need to comply with the moral norms in real time, and the establishment of an accounting ethics system, accounting for the establishment of grass-roots units have a direct impact. This paper mainly analyzes the status quo of accounting professional ethics in public institutions in real time and puts forward corresponding suggestions on how to strengthen the professional ethics construction in public institutions.