会计专业学生会计职业道德教育情况的调查研究

本文对会计专业学生会计职业道德教育情况的调查显示:目前我国高校会计专业课程结构等方面存在缺陷,对会计专业学生教育过于倾向知识、技能教育而忽视职业道德教育,造成学生不了解会计职业道德,轻视会计职业道德课程的情况。本文提出应该通过完善会计专业课程结构,完善高校会计专业教师结构等来培养会计专业学生的会计职业道德品质。

A Survey of the Circumstance of Accounting Occupational Moral Education Aiming at Students of Accounting Major

The survey of the circumstance of accounting occupational moral education aiming at students of accounting major shows that there are flaws in the structure of professional courses of accounting currently. The education to students inclines to the knowledge and technical ability, but neglects the occupational moral education, which results in the students not to understand the accounting occupational moral and despising the course of accounting occupational moral. Therefore, the article suggests that structure of the accounting course and the accounting professional teachers should beimproved to enhance the education of occupational moral on students.