会计教育对在校生职业道德认知的影响——基于问卷调查的实证分析

Impacts of Accountant Education on the Professional Morality Cognition of Undergraduates——Based on the Empirical Analysis of Questionnaire Investigation

对高校会计系在校学生进行的有关安然事件的获知及影响程度、会计人员社会信任度、会计职业道德教育及会计教育的认知的问卷调查结果显示,会计教育对学生职业道德认知程度的影响客观存在,加强会计职业道德教育事关会计人员职业道德的形成与提高。为此,应明确会计职业道德教育在学历教育中的目标、内容,并探索有效的实施途径。

Results of questionnaire investigation on the undergraduates of accountant specialty in higher education institution about the following contents： their knowing degree about enron event and its impact on them, social trust degree of accountant professionals, accountant professional morality education and studentst cognition to accountant education show that, accountant education have an objective impact on students＇ professional morality cognition degree, and the consolidation of professional morality education have close relationship with the formation and enhancement of accountant professionals＇ professional morality. Therefore, higher education institution should clarify the objectives and contents of accountant professional morality education in degree education, and explore effective implementation approaches.