论会计的知识教育与会计的价值教育

会计的知识教育和价值教育是会计教育的两个基本属性,两者相辅相成,缺一不可,不能相互分割也不可相互替代。会计的知识教育应当由会计的价值教育来引导,而会计的价值教育也需要由会计的知识教育来实现。会计的价值教育不是为了解决会计知识的传承问题,也不是仅仅是为了培养会计专业技能,而是要树立在某些信念之上,以某种特定的终极价值取向为归属的价值观念。在会计知识教育日益强化,而会计价值教育离我们渐行渐远的今天,重视会计价值教育已经是会计工作者所面临的刻不容缓的课题。

On Knowledge Education and Value Education of Accounting

The writer of this article insists that accounting education is an organic unit while knowledge education and value education of accounting are two basic components of it.These two sorts of education are complementary to each other,which can neither be departed nor be replaced.Knowledge education of accounting should be guided by value education,value education of accounting in turn be achieved through knowledge education.Value education of accounting is not designed to solve the transmission of accounting knowledge,or just to cultivate special accounting skills.It ought to be established on some faiths,with some special value orientations.Nowadays value education of accounting is somewhat neglected while accounting knowledge education is strengthened.So,more attention should be paid to value education of accounting.And that is an urgent task for accounting practitioners.