摘要
会计信息质量的高低不仅关系到每家企事业单位的绩效评价,更是关乎国家经济发展的数据基础。作为会计信息的提供者,即财会人员思想道德水平的高低,对会计信息质量有着非常重要的影响。高校作为培养专业人才的机构,应该把“立德树人”作为首要任务。针对高校财会类专业思政课程建设,结合会计职业道德教育,提出了初步设想和建设方案。
The quality of accounting information is not only related to the performance evaluation of each enterprise,but also related to the data basis of national economic development.Accounting personnel are providers of accounting information,and their ideological and moral level of accounting personnel has a very important impact on the quality of accounting information.As an institution for training professionals,colleges and universities should regard building morality and cultivating talents as their primary task.This paper mainly aims at the construction of ideological and political courses for accounting majors in colleges and universities,combined with the education of accounting professional ethics,and puts forward a preliminary idea and construction scheme.
作者
孔维伟
KONG Wei-wei(School of Management,Hebei University,Baoding,Hebei 071002,China)
出处
《教育教学论坛》
2020年第29期37-38,共2页
Education And Teaching Forum
基金
2019年“河北大学课程思政改革试点课程”。
关键词
思政教育
职业道德
会计信息质量
ideological and political education
professional ethics
quality of accounting information
