部队管理不善、内部控制制度失败、会计人员素质低下等是导致会计人员职业道德缺失的主要原因。因此,整顿部队经济秩序,进一步规范和加强会计人员职业道德建设势在必行。一是健全监管机制,落实部队内控制度;二是强化自律意识,以行业自律促进个人自律;三是实施多元化教育,提高会计人员素质。 The main reason for the lack of professional ethics of accountants is the poor management of troops, the failure of internal control system and the low quality of accountants. Therefore, it is imperative to rectify the army’s economic order and further regulate and strengthen the professional ethics of accountants. First, improve the regulatory mechanism to implement the internal control system of troops; Second, strengthen self-discipline, self-discipline to promote personal discipline; Third, the implementation of diversified education to improve the quality of accountants.