为了适应新形势的发展,中职院校会计人员必须不断加强职业道德建设,成为社会和学校所需要的合格人才,这是贯彻落实科学发展观、适应新时期学校改革、提高当前学校经费使用率和提高会计综合能力的必然需要。然而从目前来看,会计人员职业道德现状并不尽如人意。采取行之有效的措施解决这些问题势在必行。 In order to adapt to the development of the new situation, accountants in secondary vocational schools must constantly strengthen the construction of professional ethics and become qualified personnel required by society and schools. This is the key to implementing the scientific concept of development, adapting to the school reform in the new period, and improving the current school funding rate And improve the overall ability of accounting inevitable needs. However, for the moment, the status quo of accountants’ professional ethics is not satisfactory. It is imperative to take effective measures to solve these problems.