Along with the economic integration advancement quickening, all kinds of economic situations emerge unceasingly. This has brought the infinite opportunities, and similarly has brought the vitality and the challenge to accounting personnel's work. As enterprise's financial managing personnel, the accounting personnel are closely linked to enterprise's development. This is a request for the accounting personnel to unceasingly develop their own field of vision and to enrich their own knowledge to provide the safeguard for the participation enterprise's management. However, some decayed thoughts spread in the accounting personnel, therefore this requests the accounting personnel to resist each kind of enticement when solving the new question and studying the new knowledge. Therefore it is especially important to strengthen accountant in the moral reconstruction so as to improve their qualities.
Key words: Accounting personnel Moral reconstruction Occupational ethics Present situation Counter measures