随着当前社会经济的迅速发展,会计在企业、单位发展的作业越来越大。从事专门会计工作的是会计专业的技术人员。在企业、单位工作中,会计人员责任重大,因此,会计人员必须具备良好的职业道德,过硬的专业素质,并努力维护企业的利益,促使本单位获得较高的经济利益。笔者就如何提高会计从业人员的职业道德这一问题进行具体分析和探讨,并提解决方案。 With the rapid development of the current social economy, accounting operations in enterprises and units are growing. Engaged in specialized accounting work is a professional accounting staff. In the work of enterprises and units, accountants have a great responsibility. Therefore, accountants must have good professional ethics, excellent professional qualities, and strive to safeguard the interests of enterprises and promote their own units to obtain higher economic benefits. The author on how to improve the professional ethics of accounting practitioners to conduct a specific analysis and discussion on this issue and put forward solutions.