Although China's higher education emphasizes moral education and provides large propor- tion of course periods for moral education,moral education is still a mere formality and the teaching of specialized course can not effectively organize and integrate moral education and value outlook educa- tion because the teaching of the specialized course emphasizes imparting the specialized theoretical knowledge to the students.Thus,from the perspective of accounting vocational moral education in higher education,moral education and value outlook education in accounting—specialized courses should be enhanced.