中专学校会计专业的学生是我国会计队伍的预备人员,他们走出中专校门后,或进入本专业的高等学府继续深造,或从事会计工作。在校学习阶段是他们会计职业情感、道德观念、是非善恶判断标准初步形成的时期,在会计职业道德教育中处于重要的基础性地位。 Secondary school accounting students majoring in accounting staff in our country, they walked out of secondary school gate, or enter the professional colleges and universities to pursue further studies, or engaged in accounting work. In the school learning stage is their accounting occupation emotion, moral values, non-judgmental standards of good and evil were initially formed period, accounting occupation moral education is in an important foundation position.