传统文化与会计教育

Traditional Culture and Accounting Education

近年来,会计职业被经济领域一系列失范问题所困扰,如何培养自律的高品质会计专业人才成为一个需要认真思考的问题。本文将中国传统文化与会计教育相结合,深入分析了儒家中和思想对会计教育的影响以及儒家的义利观与会计职业道德教育的相互关系。本文还针对传统文化对会计教育的效果进行了问卷调研,结果表明,将传统文化融入会计专业教学有助于会计专业学生深刻理解会计专业知识,更有助于培养自律的会计职业道德。

In recent years, a series of economic accounting profession is faced with the problem of anomie,how to develop self-discipline,high-quality accounting professionals is needed to seriously think about. This traditional Chinese culture and the combination of accounting education,and in-depth analysis of the Confucian idea of the impact of accounting education and the Confucian concept of justice and benefit the accounting profession and the relationship between moral education.This article also accounts for the traditional culture of the effect of education conducted a questionnaire survey,whose results show that the traditional culture merging into the accounting profession teaching can help students a deep understanding of the accou- nting profession of accounting expertise,and help develop self- discipline of accounting ethics.