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目前,我国的会计教育体系重视从业能力教育而忽略职业道德教育,甚至出现部分会计人员职业道德观念淡薄、谋求私利、道德沦丧和违反职业准则等现象的存在,为此,本文在分析上述原因的基础上,提出会计教育与会计道德教育相结合的一系列措施,包括开设会计职业道德教育的专门课程、在会计教学中加强会计道德教育、加强法制观念教育和加大执法力度等方面,以建立包括道德教育的会计教育体系。
At present, our country’s accounting education system emphasizes practitioners’ ability education and ignores the professional ethics education, and even some accountants have some weaknesses in professional ethics, seeking for personal gain, moral decay and violation of professional standards. Therefore, this article analyzes the above reasons Put forward a series of measures combining accounting education with accounting moral education, including setting up specialized courses of accounting professional ethics education, strengthening accounting moral education in accounting teaching, strengthening education of legal concepts and strengthening law enforcement, etc., so as to establish Accounting education system including moral education.