诚信:含义、生成及培养模式选择——兼论高校会计诚信培养机制构建

Trustworthiness: Meaning, Coming into Being and Cultivation Mode Choice——On Setting up Accounting TrustworthinessCultivation System in College

道德自律和利益引导是诚信生成的二种不同机制。大学生诚信危机的一个重要原因,是强调道德自律为主的传统诚信生成机制的不适应。在利益网络化的市场经济社会,应构建道德自律与利益引导并重的复合型的诚信生成机制。在此框架下,高校应构建开放、渗透、复合型的会计诚信培养模式。

In the market economy society of benefit network, the colleges should set up the accounting trustworthiness cultivation mode of open, saturation and complex type.