关于高等教育实施会计职业道德教育的思考

The Thought on How to Implement the Professional Ethics of Accountants in Higher Education

会计职业道德教育是当前会计教学工作中的薄弱环节 ,会计职业道德教育课尚未普遍被当作一门会计专业主干课纳入教学计划。分析了会计职业道德教育的重要性及其体系的构成 ,指出高等教育应该承担起会计职业道德教育的任务 ,进而探讨了高校会计职业道德教育的目标与内容 。

The professional ethics of accountants education is a frail link in the current accounting teaching.The professional ethics of accountants lessons have not been thought as a main lesson in the teaching plan.This article analyzes the important role and the construction of the professional ethics of accountants,points out that the higher education should undertake the task to deal with the professional ethics of accountants education.Meanwhile the article talks about the goals and contents of the professional ethics of accountants education at college.At last the article indicates the methods by which the higher education to implement the professional ethics of accountants education.