多年来 ,人们对医务人员的职业道德建设论述甚多[1 3 ] ,而对财会人员的职业道德建设极少提及。而财会人员直接面对金钱的诱惑 ,故更应强调财会人员的职业道德建设。一、财会人员职业道德建设的重要性(一 )任何单位 ,都设立财务室 ,因此 ,财会人员众多。(二 )财会工作贯穿经济 Over the years, there have been many discussions on the construction of professional ethics among medical staffs [13], while the occupation ethics of finance staffs have rarely been mentioned. The financial accounting staff directly face the temptation of money, it should be stressed that the accountants of professional ethics. First, the importance of occupational ethics of accounting personnel (a) any unit, have set up a financial room, therefore, the accounting staff are numerous. (B) accounting work throughout the economy