文章阐述了会计职业道德的特点和内容,会计职业道德的地位和作用,并就加强交通运输管理行业会计职业道德建设提出了建议,认为应提高会计人员的法律意识和思想道德品质,完善行业会计人员从业资格制度,健全和完善会计管理制度,强化会计监督和行业内部审计。 The article expounds the characteristics and content of accounting occupation morality, the position and function of accounting occupation morality, and puts forward some suggestions on how to strengthen accounting profession morality construction in transportation management industry. It suggests that accounting staff should raise their legal consciousness and moral quality and consummate profession accounting Personnel qualification system, improve and perfect the accounting management system, strengthen accounting supervision and internal audit of the industry.