出版行业会计工作者担负着出版事业会计工作的重任,他们的职业道德状况如何,在很大程度上决定着出版会计工作的质量。职业道德是意识形态领域,属于上层建筑范畴,会计工作者遵守会计的职业道德是贯彻《公民道德建设实施纲要》的具体化。职业道德是会计行为的先导,是会计工作者的灵魂和行动指南,因此,会计工作者把职业道德建设放在重于山的位置来研究,是题中之义。 本文拟就出版会计工作者加强职业道德建设的迫切性、重要性和艰巨性做些研讨。 The accounting profession in the publishing industry shoulders the heavy responsibility of publishing accounting affairs, and how their professional ethics determine the quality of publishing accounting work to a great extent. Professional ethics belongs to the field of ideology and belongs to the category of superstructure. Accounting workers’ compliance with accounting’s professional ethics is the embodiment of implementing the “Outline for Implementing Civic Morality.” Professional ethics is the forerunner of accounting behavior and the guide of accounting workers’ soul and action. Therefore, it is the ins and outs of accounting workers to study occupational morality construction in a position that is heavier than the mountain. This article intends to discuss the urgency, importance and arduousness of accounting workers in enhancing their professional ethics.