目前，会计队伍整体素质越来越高，但依然存在参差不齐的现象，从职业道德角度讲，我认为可分为这几类：高德的、有德的、无德的、缺德的。 所谓高德，即政治敏感性强，精通会计业务，为单位出好计、献良策，顾全大局，以利国家、利社会、利职工为原则，可谓德高望重。所谓有德 At present, the overall quality of the accounting team is getting higher and higher, but there are still some jagged phenomena. From a professional ethical point of view, I think it can be divided into these categories: high virtue, virtue, virtue and lack of morality. The so-called high virtue, that is, political sensitivity, proficient in accounting business for the unit to make a good plan, offer good solutions, take the interests of the whole community to benefit the country, the community and the interests of workers for the principle can be described as highly respected. The so-called virtue