随着中国加入ＷＴＯ，会计的社会教育功能在我国社会经济工作中将更加重要。应充分认识会计的社会教育功能，全面发挥会计的教育功能的社会作用．创建现代会计职业道德学的学科教育体系，确保我国新经济的强劲发展。 With China’s accession to the WTO, the social education function of accounting will become even more important in our social and economic work. We should fully understand the social education function of accounting and give full play to the social function of accounting education function. Create a disciplinary education system of modern accounting professional ethics to ensure the strong development of our country’s new economy.