高校会计诚信教育之我见  

On the Education of Accounting Integrity in the University

作　　者：张前[1] 郑凤旺[1] 徐兵[2] 

机构地区：[1]济南大学管理学院,山东济南250022 [2]济南大学材料科学与工程学院,山东济南250022

出　　处：《四川理工学院学报（社会科学版）》2005年第1期114-116,共3页Journal of Sichuan University of Science & Engineering(Social Sciences Edition)

摘　　要：中国会计面临诚信危机的严峻挑战,加强会计诚信教育已迫在眉睫。高校应在会计诚信教育中发挥主导作用。开展会计诚信教育,有利于提高会计诚信认识、树立会计诚信信念、锻炼会计诚信意志、培养会计诚信习惯。会计诚信教育应从以下方面着手:第一,构建完善的诚信教育体系;第二,提高教育工作者的自身素质;第三,形成诚信的校园氛围;第四,建立诚信奖惩与约束监督机制;最后,开设会计诚信教育的相关课程。The accounting of China is faced with the severe challenge of integrity crisis. It s urgent to reinforce the education of accounting integrity. The university should play an important role in the education of accounting integrity. Launching the education of accounting integrity will help people enhance their awareness of the accounting integrity, establish their belief in it, and practice their will of the accounting integrity, as well as cultivate a habit of it. The education of accounting integrity has to be done in the following respects. Firstly, a perfect system for the education of accounting integrity should be established. Secondly, the educators' quality should be raised. Thirdly, the climate of integrity on campus should be formed. Fourthly, the praising and punishing mechanism, as well as the restraining and supervising mechanism should be set up. Finally, courses in the education of accounting integrity should be offered.

关 键 词：高校 会计专业 学生 诚信教育 

分 类 号：F23-4[经济管理—会计学] G641[经济管理—国民经济]