The reasons for unreal accounting and distorted accounting information are analyzed with practical data,and the necessity for moral education of accounting is illustrated,the content and methods for moral education of accounting are discussed.

• 结合实际分析了单位会计核算存在不实；会计信息的原因；论述了会计职业道德教育的必要性；探讨了会计职业道德教育的内容和方法.