会计本科教学中职业道德教育探析

On the vocational moral education in undergraduate teaching of Accounting major

会计界近年来不断出现的造假作弊风波把会计职业道德教育问题推上了日程。高校会计本科教学作为会计职业后备军的来源地就义不容辞地担当起会计职业道德教育的重任,文章论述了本科教学中开设会计职业道德教育的必要性,并从将会计职业道德教育贯穿于专业课教学中、鼓励学生多参加会计实践工作、营造诚信校园风气等三方面,提出了加强会计职业道德教育的措施。

Recent years,the constant forge and fraud accounting causes the focus of vocational moral education.The vocational moral education becomes an important mission of undergraduate teaching of Accounting major.This paper elaborates on the necessity of vocational moral education in undergraduate teaching,and put forward the strengthening measures from professional course,accounting practice,and campus culture.