本文阐述了水利事业单位会计人员职业道德的现状,因为水利事业单位长期相同的工作环境容易让会计人员养成墨守成规、缺乏钻研的精神,对新法规、新规定接受能力弱,因此提高事业单位会计人员职业道德刻不容缓,通过一系列措施让会计人员的职业道德水平跟上时代的步伐。 This article expounds the status quo of the professional ethics of accounting personnel in water conservancy institutes, because the same working environment of water conservancy institutional units makes it easy for accountants to develop conformity and lack of study spirit, and the acceptability to the new regulations and new regulations is weak. Therefore, Professional ethics of personnel urgently, through a series of measures to enable accountants to keep up the professional ethics level with the pace of the times.