论会计教学改革中的职业道德教育

现代会计教学的内容主要涵盖会计专业技能教育和会计职业道德教育。专业技能教育造就了个人的知识和才能。个人的知识和才能能否造福人类,取决于其人格定位和道德水平。为在做好“怎么培养人”的同时,更好地解决“培养什么人”的问题,本文立足于会计教学改革,就如何完善和健全会计职业道德教育进行了初步的研究和探讨。

A Study of professional Moral Education in the Accounting Education Reform

The content of modern accounting teaching mainly contains career skill education and moral education of the accounting profession. The career skill education brings up personal knowledge and ability. But whether the personal knowledge and ability could promote the well-being of mankind often depends on individual's personality and moral level. Based on the accounting reform in education, in order to solve the problem of "what people to train" better while doing well "how to train people", this text has carried on preliminary research on how to perfect the moral education of the accounting profession.