会计教学是培养现代企业会计实务操作人才,真正的会计人才不仅具备真才实学,更需要具备良好的职业道德,而会计职业道德的教育必须在会计课堂中时刻进行渗透。本文分析了会计课堂中渗透职业道德教育的意义,并通过教学过程渗透会计职业道德的实践,以培养德才兼备的优秀会计人才。 Accounting teaching is to cultivate the modern enterprise accounting practice of operational personnel, the real accounting talents not only have the real talent, but also need to have good professional ethics, and accounting professional ethics education must be infiltrated in the accounting class. This paper analyzes the significance of the infiltration of professional ethics education in the accounting classroom and permeates the practice of accounting professional ethics through the teaching process so as to cultivate outstanding accounting talents with both ability and political integrity.