摘要
经济越发展,会计越重要。然而随着社会主义市场经济的快速发展,中国会计面临"诚信危机",会计信息严重失真,会计造假盛行。高校是会计人员岗前教育的重要场所,且高校会计专业学生是未来会计行业的后备军,所以必须加强大学生会计职业道德的教育。高校在对会计专业学生的教学中,应该明确会计职业道德教育的目标并通过完善课程结构、提高教师的教学能力、营造职业道德学习氛围、改革职业道德教学方法等来提高学生的职业道德学习效果。
The economy more develops,accountant is more important.With the fast development of socialist market economy,china's accounting profession is facing prestige crisis.At present,the accounting information distortion is very serious and accounting forgery is becoming increasingly popular in china.University is important places for accountant's pre-job teaching.Accountancy student is the reserve of accountancy profession.so strengthens the education to improve university student's accounting professional ethics is necessary.In order to make education and teaching effect remarkable,university must make their teaching goal clear and take some necessary measure,such as optimize the course mechanism,improve teaching ability of teachers,constructing study atmosphere,reform teaching methods.
出处
《科技和产业》
2011年第10期130-133,共4页
Science Technology and Industry
基金
莆田学院大学生科研立项基金项目(10072)
关键词
大学生
会计职业道德教育
问题
建议
university student
accounting professional ethics education
question
suggestion