浅析如何构建高校会计职业道德教育的框架

Analysis on How to Build A Framework for Accounting Professional Ethics Education in Colleges and Universities

会计职业道德教育正日益成为高校会计教学中一个不可或缺的部分。目前,我国高校会计职业道德教育存在较多的问题,包括:高校和教师对会计职业道德教育的重要性认识不足;课程设置和教学内容忽视会计职业道德的培养;考核方式不重视学生职业道德素质的提高。因此,有必要构建一个会计职业道德教育的框架,其包含的核心元素如下:明确教学目标;确定教学内容;确定教学方式;革新教学方法;评价教学效果。

The accounting professional ethics education is becoming an integral part of accounting teaching in colleges and universities. Currently, there are many issues existing in college accounting professional ethics education. For example, colleges and teachers have a poor awareness of the importance of accounting professional ethics education, the professional ethics cultivation is ignored in curriculum and teaching content, and assessment methods pay little attention to the improvement of students＇ professional ethics. Therefore, it is necessary to build a framework for accounting professional ethics education, which comprises the key elements as follows： articulate teaching objectives; identify teaching content; determine teaching methods; innovative teaching approaches and conduct teaching assessment. This paper expects to provide some references to teachers who will integrate the accounting professional ethics education into the education system.