中职学校会计专业学生职业道德教育问题研究

发布时间：2018-06-04 01:14

本文选题：中职学校 + 会计专业　；参考：《湖南师范大学》2013年硕士论文

【摘要】：会计职业道德是会计从业人员在会计职业活动中应当遵循的职业行为准则和规范。会计职业道德贯穿于会计工作的所有领域和整个过程,是会计从业人员必须具备的基本素质。中职学校会计专业作为给社会培养未来会计人员的重要基地,在注重学生专业知识和文化知识的培养的同时,更要加强学生会计职业道德教育,使培养出来的学生成为具有较高道德水平的专业人才。从目前的情况来看,尽管不少中职学校在培养会计专业人才的时候已经注意到加强学生职业道德教育的重要性,但是在实践方面依然存在着很多不足。例如大部分中职学校财会专业的教学体系中,财会职业道德教育至今仍然是一项空白。又如有些学校尽管开设了会计职业道德建设课程,但是课时很少、教学内容陈旧、教学方法单一,很难达到应有的效果,结果令人失望。要改变这种现状,当务之急是构建完善的中职学校会计专业学生职业道德教育体系,妥善解决中职学校会计专业学生职业道德教育问题。本文运用文献资料法、问卷调查法、案例调查法等研究方法,结合会计伦理理论,对中职学校会计专业学生职业道德教育问题进行了分析。本文在阐述会计职业道德概念与内容的基础上,分析了会计专业学生职业道德教育的内涵与中职学校会计专业学生职业道德教育的重点所在,在此基础上运用会计伦理学理论,重点分析当前中职学校会计专业学生职业道德教育过程中存在的问题及其成因。本文认为当前中职学校会计专业学生职业道德教育过程中主要存在职业道德教育课程设置理念落后、职业道德教育内容忽视专业特征、职业道德教育方法单一、职业道德考评机制不够完善等问题,而造成这些问题出现的原因主要在于中职学校会计专业培养目标的缺陷,会计职业道德教育缺乏应有的环境,会计职业道德的教育方式不完善,学校会计专业相关人员缺乏重视以及中职学校会计专业学生自身的原因。针对以上问题和原因，，本文认为要从思想层面和制度层面着手,通过采取树立学生职业道德教育理念、完善学生职业道德教育课程体系、改革学生职业道德教育教学方式、构建会计职业道德教育考核体系、优化学生职业道德教育教学环境等对策和方略来构建适合中职学校会计专业学生的学生职业道德教育体系,促进中职学校会计专业学生培养工作的开展。
[Abstract]:Accounting professional ethics is the professional behavior standard and standard that accounting practitioners should follow in accounting professional activities. Accounting professional ethics runs through all fields and the whole process of accounting work and is the basic quality that accounting practitioners must possess. As an important base for the training of future accountants in secondary vocational schools, while paying attention to the cultivation of students' professional knowledge and cultural knowledge, it is also necessary to strengthen the education of students' accounting professional ethics. To make the students to become a higher moral level of professional talent. From the current situation, although many secondary vocational schools in the training of accounting professionals have paid attention to the importance of strengthening students' professional ethics education, but there are still many deficiencies in practice. For example, in the teaching system of accounting major in most secondary vocational schools, accounting professional ethics education is still a blank. For example, some schools have set up the course of accounting professional ethics construction, but the teaching time is few, the teaching content is old, the teaching method is single, it is difficult to achieve the due effect, the result is disappointing. In order to change this situation, it is urgent to construct a perfect professional ethics education system of accounting major students in secondary vocational schools, and to solve the problem of professional ethics education of accounting major students in secondary vocational schools. Based on the methods of literature, questionnaire, case investigation and accounting ethics theory, this paper analyzes the problem of professional ethics education of accounting major students in secondary vocational schools. On the basis of expounding the concept and content of accounting professional ethics, this paper analyzes the connotation of professional ethics education of accounting major students and the key point of professional ethics education of accounting major students in secondary vocational schools, and then applies the theory of accounting ethics. This paper focuses on the analysis of the problems and causes in the process of professional ethics education of accounting students in secondary vocational schools. This paper holds that the main problems in the process of professional ethics education of accounting students in secondary vocational schools are that the concept of professional ethics education curriculum is backward, the content of professional ethics education neglects the professional characteristics, and the method of professional ethics education is single. The professional ethics examination and evaluation mechanism is not perfect, but the main reasons for these problems lie in the defects of the training goal of accounting major in secondary vocational schools, the lack of due environment for accounting professional ethics education. The education way of accounting professional ethics is not perfect, the related personnel of accounting major in school are not paid attention to, and the reasons of accounting students themselves in secondary vocational school. In view of the above problems and reasons, this paper holds that we should start from the ideological and institutional level, adopt the idea of establishing students' professional ethics education, perfect the curriculum system of students' professional ethics education, and reform the teaching methods of students' professional ethics education. To construct the examination system of accounting professional ethics education, optimize the teaching environment of students' professional ethics education, and so on, so as to construct the students' professional ethics education system suitable for the students of accounting major in secondary vocational schools. To promote the training of accounting students in secondary vocational schools.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G711;F230-4

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