会计职业道德建设是经济管理和会计工作的重要环节,是会计信息质量的根本保证,它关系到国家政策的贯彻执行,更关系到人民群众的切身利益。本文根据我国高校会计专业道德教育的现状分析,探究新准则对于会计职业道德的影响,充分论证道德教育的重要性。 The construction of accounting professional ethics is an important part of economic management and accounting work and the fundamental guarantee of the quality of accounting information. It relates to the implementation of national policies and the vital interests of the people. Based on the analysis of the status quo of accounting professional ethics education in our country, this article explores the influence of the new standards on accounting professional ethics and fully demonstrates the importance of moral education.