会计职业道德构建是会计专业人员培育的关键内容,是指会计人员在进行会计相关活动过程中必须严格遵守的职业准则和道德标准。会计人员职业道德优劣能够对其所属单位会计工作质量产生直接影响。在当前新常态经济形势下,要想确保单位会计工作质量,则必须要重视会计人员职业道德建设工作。 The construction of accounting professional ethics is the key content of the cultivation of accounting professionals, which refers to the professional standards and moral standards that accountants must strictly observe during the process of accounting related activities. The professional ethics of accountants can directly affect the quality of their accounting work. In the current new normal economic situation, in order to ensure the quality of accounting work unit, you must pay attention to accounting professional ethics work.