会计职业道德教育国际准则:实施框架及中国实践

发布时间：2018-05-05 06:00

本文选题：会计职业道德 + 会计国际教育准则　；参考：《会计之友》2017年13期

【摘要】：职业道德作为会计职业存在及发展的基础,在会计教育中越来越受到重视。近年来,我国高校在会计教育国际化项目中导入遵循"国际教育准则第四号(IES 4)——职业价值、道德与态度"的课程体系,将会计职业道德教育模块嵌入大学会计学历教育之中。文章介绍了会计职业道德教育国际准则实施框架,并对会计职业道德教育国际准则在我国的实践情况展开调查。结果表明,我国会计教育国际化项目虽然在课程设置上遵循了会计职业道德教育国际准则,但在教学目标、教学方法及教学理念等方面仍需改善,会计教育国际准则的本土化仍是我国大学会计教育未来的发展方向。
[Abstract]:As the basis of the existence and development of accounting profession, professional ethics is paid more and more attention in accounting education. In recent years, colleges and universities in our country have introduced the curriculum system of "International Education Standard No. 4 IES 4- Professional value, morality and attitude" in the internationalization of accounting education project. The module of accounting professional ethics education is embedded in college accounting education. This paper introduces the implementation framework of international standards of accounting professional ethics education, and investigates the practice of international standards of accounting professional ethics education in China. The results show that although the international standards of accounting professional ethics education have been followed in the course setting of accounting education internationalization projects in China, the teaching objectives, teaching methods and teaching concepts still need to be improved. The localization of international accounting education is still the future direction of accounting education in our country.
【作者单位】：浙江财经大学会计学院;
【基金】：浙江省哲学社会科学基金一般项目(16NDJC152YB) 教育部人文社会科学研究青年基金项目(16YJC790053) 浙江省教育科学规划课题(2016SCG191) 浙江省高等教育课堂教学改革项目(KG2015245、KG2016025)
【分类号】：F233

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