立德树人视域下应用型院校会计专业人才职业道德培养的路径研究

Research on the Path of Professional Ethics Training of Accounting Professionals in Application-oriented Colleges from the Perspective of Moral Education

高等教育发展的根本任务在于立德树人,只有践行好这一根本任务才能较好地完成人才培养的目标。如何在会计人才培养过程中贯彻立德树人,对培养具有较高会计职业道德修养的会计人才具有重大意义。通过将立德树人观融入人才培养方案,探究会计专业人才职业道德的培养内涵,分析在培养过程中存在的问题,在立德树人视域下提出会计专业人才职业道德培养路径,为提升培养会计专业人才职业道德质量提供借鉴。

The fundamental task of the development of higher education lies in the cultivation of morality and talents.Only by fulfilling this fundamental task can we achieve the goal of talent cultivation.How to carry out moral education in the process of accounting personnel training is of great significance to the cultivation of accounting talents with high accounting professional ethics.By integrating the concept of establishing morality and cultivating people into the talent training program,this paper explores the connotation of professional ethics training of accounting professionals,analyzes the problems existing in the training process,and puts forward the path of professional ethics training of accounting professionals from the perspective of establishing morality and cultivating people,hoping to provide reference for improving the quality of professional ethics training of accounting professionals.