关于改革会计教育的思考

CONSIDERATIONS ON THE REFORM OF ACCOUNTING EDUCATION

本文针对当前会计工作中普遍存在的弄虚作假现象进行了剖析,指出导致会计信息失真的主要原因是我国会计立法不完善、会计行为不规范、会计教育不受重视,会计从业人员素质低,法制观念淡薄。会计教育如何为会计行业培养出一支专业知识过硬的队伍和思想素质过硬的人才是解决问题的途径之一。会计教育工作者必须认真学习新《会计法》,将会计专业知识教育、职业道德教育和法制观念教育三位一体的教学模式作为今后会计教育的中心,认真切实贯彻到财会人员的职前、职后教育中去。

In view of the exsisting phenomena of employing trickery in accountancy,this article points out the main cause of the accounting information with low quality (imperfect Accounting legislation, nonstandard Accounting practice, poorly-qualified Accounting staff and their weak sense of law).To make a perfect Accounting Law is the guarantee for the normalizaion of accounting practice and improvement of the quality of ccounting trade.The article also indicates that the accounting teaching staff must study the new ACCOUNTING LAW conscientiously and adopt a trinity teaching method involving professional knowledge education, vocational ethics education and legal conception education.