在会计职业道德建设研究中,还应探讨将职业道德规范的外在要求化为会计人员的内心信念。我们认为,启发和强化广大会计人员的职业尊严,是进行会计职业道德教育的一个十分重要的环节。一、职业尊严的涵义、内容和特点。“尊严”一词涵义广泛,除用以表达人的庄重威严且不可侵犯的地位和身份外,还被用来表达人的特定意识、情感和心理。会计职业尊严包含有这样几方面重要内容:(1) 由于理解了会计工作的社会意义,而得到的肯定自我的评价;(2) 由于会计人员的特定身份和由此体验到的经营管理者地位,而产生的职业自豪感;(3) 由于认识 In the study of accounting professional ethics construction, we should also explore the external requirements of professional ethics into accountants’ inner beliefs. In our opinion, enlightening and strengthening the professional dignity of the vast majority of accountants is a very important link in the education of accounting professional ethics. First, the meaning, content and characteristics of professional dignity. The term “dignity” has a wide range of meanings and, in addition to expressing its dignified and inviolable status and identity, is also used to express a person’s particular awareness, emotion and psychology. Accounting professional dignity contains several important aspects: (1) due to the understanding of the social significance of accounting work, and affirmed self-evaluation; (2) due to the specific identity of accountants and thus to experience the status of managers , Resulting in professional pride; (3) due to knowledge