我国会计职业道德现状调查与改进路径

发布时间：2018-02-01 09:22

本文关键词： 会计职业道德职业道德教育问卷调查　出处：《江西社会科学》2013年12期 　论文类型：期刊论文

【摘要】：会计职业是很神圣的,会计从业人员在工作中应遵循一些基本的职业道德、行为规范,文章从会计从业人员和会计专业大学生两方面对我国会计职业道德教育的现状与效果进行了问卷调查,从问卷调查的结果看,我国高校会计职业道德教育的效果并不理想,在逐一分析原因的基础上,针对性地提出改进大学生会计职业道德教育的措施是:结合会计职业道德教育的特点、显性教育和隐性教育相结合,更新会计职业道德教育内容、改革会计职业道德教育方法,提高会计职业道德教育教师的专业素质、加强师德建设,将职业道德教育与就业教育、心理素质教育、法律法规教育紧密结合。
[Abstract]:Accounting profession is very sacred, accounting practitioners should follow some basic professional ethics, behavior norms. This paper investigates the present situation and effect of accounting professional ethics education in China from two aspects: accounting practitioners and accounting college students. The effect of accounting professional ethics education in colleges and universities in our country is not ideal. On the basis of analyzing the reasons one by one, this paper puts forward some measures to improve the accounting professional ethics education of college students: combining the characteristics of accounting professional ethics education. Combining explicit education with implicit education, we should renew the content of accounting professional ethics education, reform the methods of accounting professional ethics education, improve the professional quality of teachers in accounting professional ethics education, and strengthen the construction of teachers' ethics. Will the professional ethics education and employment education, psychological quality education, laws and regulations education closely.
【作者单位】：复旦大学社会科学基础部;上海立信会计学院数学与信息学院;
【分类号】：F233;D648.1
【正文快照】： 近年来,国内外频发的上市公司财务欺诈、会计造假事件,使人们怀疑其中会计人员职业道德的缺失,进而反思会计职业道德教育是否存在问题。会计职业是很神圣的,会计从业人员在工作中应遵循一些基本的职业道德、行为规范,会计职业道德从道义上规定了会计人员应以什么样的思想、态

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