近年来，随着我国社会主义市场经济的发展，财会专业已成为各级各类学校乃至社会办学的热门专业。但基于多种原因，存在着只注重知识技能的传授，忽视职业道德教育的倾向。而把财会专业学生培养成有良好职业道德素质的财会工作者，正是社会主义经济健康发展的要求。因此，我们 In recent years, with the development of the socialist market economy in our country, the finance and accounting profession has become a popular specialty for all kinds of schools at all levels and even for society. However, for many reasons, there is a tendency to focus on knowledge and skills and neglect professional ethics education. However, it is exactly the requirement of the healthy development of the socialist economy that the finance and accounting professional students should be trained as the accountants with good professional ethics. therefore, we