会计专业的职业道德操守是指在职业活动中应该遵循的职业品质、工作作风的行为规范。职业道德的好坏直接衡量着会计行为的好坏。因此,在进行会计专业的学习时,应该要加强学生的职业素养,提高学生的道德品质。本文就对如何提高会计专业学生的职业道德操守进行了探讨。 Professional ethics of accountancy refers to the professional activities should follow the professional quality, style of work code of conduct. Professional ethics directly measure the quality of accounting behavior is good or bad. Therefore, during the study of accounting major, we should strengthen the professionalism of students and improve their moral quality. This article discusses how to improve the professional ethics of accounting majors.