论会计专业学生职业道德素质培养

会计专业学生职业道德素质培养是大学会计教育的重大难题,教育界人士要高度重视这一问题。应当以行为和思想互动理论为依据,从以下几方面开展:1.激发学生树立崇高的职业理想,形成发自内心的职业荣誉感和职业道德良心;2.培养学生形成正确的价值观和人生观,依靠个人良心和内心信念的力量,严格约束自己的职业行为;3.提高教师的人格修养和专业水平;4.通过案例教学,引导、启发学生思考和研讨会计执业中发生道德冲突时的解决途径和方法,以培养学生的职业道德观念。

On the Training of Professional Ethics for the Students Majored in Accounting

It is a significant problem on how to raise professional ethics of the students majored in accounting.we based on the interaction theory of the behavior and thought,emphasizing on the below ways: 1st,stimulate the students to set up the lofty occupation idea and form the professional sense of honor and the professional ethics conscience from self-heart;2nd,train the students to form correct value and life outlook,strictly restrain own professional behavior,depending upon individual conscience and the innermost feelings faith strength;3rd,it is important to enhance teachers ' personality culture and specialized level for students' occupational ethics cultivation;4th,case teaching can make it come true on how to make students ponder the ways to solve the conflict of professional ethics and work by guiding and inspiring them,in order to raise students' occupational ethics idea.