本文从会计职业道德的基本特征出发,探讨了会计职业道德建设的途径:加强政治学习,提高对会计职业道德建设重要性的认识;加强职业道德教育,增强财会人员使命感;建立监督机制,以法管财;建立会计岗位轮换制度,保证会计工作质量;建立健全选拔和激励机制,提高财会人员业务素质。 Based on the basic characteristics of accounting professional ethics, this article explores the ways of accounting professional ethics construction: strengthening political study and raising awareness of the importance of accounting professional ethics; strengthening professional ethics education, enhancing the sense of mission of accounting staff; We will establish a system of rotation of accounting posts to ensure the quality of accounting work. We will establish a sound selection and incentive mechanism to improve the professional quality of accounting personnel.