以马斯洛需求层次理论指导会计职业道德教育

Professional Ethics Education of Accounting Based on Maslow's Hierarchy of Needs Theory

本文提出基于马斯洛需求层次理论,以"需求实现"保障会计职业道德教育实效,结合学生的职业生涯发展,以"需求愿景"构建会计职业道德约束,并提出系统重构与实施会计专业人才培养方案,为会计职业道德教育提供了新的思路与实践方向。

This paper, based on the theory of Maslow＇s hierarchy of needs, guarantees the effectiveness of pro- fessional ethics education of accounting with ＂actualization needs＂, combined with students＇ occupation career devel- opment, constructs professional moral constraints of accounting with ＂demand vision＂, and puts forward the restruc- turing and implementation of talent training program to provide new idea and direction for practice for professional ethics education of accounting.