“安然”、“世通”、“施乐”等一系列财务丑闻严重影响了会计界的声誉,是造成一系列的公司倒闭案和会计丑闻的原因之一,可见,当前高校会计道德教育存在问题。通过对道德教育的相关理论进行比较,指出美德论应是会计道德教育的理论指导。目的是研究如何培养和发展高校会计学专业学生的道德观念和道德行为,追求自我完善。 A series of financial scandals such as “Enron”, “WorldCom” and “Xerox” have seriously affected the reputation of the accounting profession. This is one of the reasons for a series of bankruptcy cases and accounting scandals. It can be seen that there are problems in current accounting moral education in colleges and universities . By comparing the related theories of moral education, it is pointed out that the theory of virtue should be the theoretical guide of accounting moral education. The purpose is to study how to cultivate and develop the morality and moral behavior of accounting major students in colleges and universities and pursue self-improvement.