我国大学会计职业道德教育新思考

New thinking of the accounting ethic education in China’s university

我国自从加入WTO以来,随着市场经济的不断发展,社会对优秀会计人才的需求也随之增加。各大高校更加重视大学会计教育,这不仅促进我国会计理论的发展,还为我国培养了大批的优秀会计人才。但是据了解,我国目前大学会计教育侧重的是学历教育,职称教育,而忽视了会计职业道德的教育。会计人员的素质偏低加上不良社会风气的影响,造成了会计人员职业道德欠缺,导致企业会计信息失真,偷税漏税的现象层出不穷。总体来说这些现象的产生也与教育不够极有关系。

with market economy developing,the social demand for excellent accounting talents have been increased since China entering the WTO.And china’s universities emphasis on accounting education,which promotes its theory development and fosters lots of talents.At present,universities focused on academic and title education,but neglected ethics education in China.Low quality of accounting personnel with adverse social impact result in a lack of professional ethics,distortion of accounting information,and tax evasion.Overall,it has much to do with inadequate education.