会计专业教学中的道德教育与价值观教育探索

Study of moral education and value outlook education in the teaching of accounting

虽然现目前我国的高等教育相当重视德育的教学,所占课时的比重也大,而专业教学中又偏重专业理论知识的传授,造成德育教学流于形式,专业教学中不能有效的构造和融合道德教育和价值教育。因此,从高等教育中进行会计职业道德教育的角度看,应加强对会计专业教学中的道德教育和价值观教育问题。

Although China＇s higher education emphasizes moral education and provides large proportion of course periods for moral education, moral education is still a mere formality and the teaching of specialized course can not effectively organize and integrate moral education and value outlook education because the teaching of the specialized course emphasizes imparting the specialized theoretical knowledge to the students. Thus, from the perspective of accounting vocational moral education in higher education, moral education and value outlook education in accounting-specialized courses should be enhanced.