加强会计职业道德建设的目的是促进会计人员不断追求崇高的会计职业道德观念,达到更高的会计职业道德境界,造就出高尚的会计职业道德品质,从而在会计工作中,爱岗敬业,廉洁奉公,忠于职守,坚持准则,全心全意为人民服务,加强会计职业道德建设,其意义主要体现在:能有效提高会计人员 The purpose of strengthening the construction of accounting professional ethics is to promote accountants to constantly pursue the lofty accounting professional ethics, to achieve a higher realm of accounting professional ethics, to create a noble accounting professional ethics, thus accounting work, dedication, honesty , Loyal to their duties, adhere to the guidelines, serve the people wholeheartedly, and strengthen the construction of accounting professional ethics, its significance is mainly reflected in: can effectively improve the accounting staff