客观公正,应该是会计人职业道德品质的核心。然而一个做着公正之事的人未必就是一个道德意义上公正的人。道德意义上的公正说到底是一个情理原则。公正原则需要公正的情感浸润。会计人公正道德情感的培养目标包括:公正原则的内化,会计人格的丰盈;决弃道德冷漠,凸现会计人的社会正义感。 Objective and fair, should be the accounting profession the core of professional ethics. However, a person who does something just does not mean that he is just an ethical person. In the final analysis, moral justice is a principle of reason. The principle of justice requires a fair emotional infiltration. The objectives of cultivating the fairness and morality of accountants include: the internalization of the principle of fairness and the abundance of accountants’ personality; and the abandonment of moral indifference, which highlights the sense of social justice of accountants.