国外会计伦理教育:现状与启示  

Abroad Accounting Ethics Education: Status and Enlightenment

作　　者：李志斌[1,2] 

机构地区：[1]扬州大学商学院,江苏扬州225009 [2]南京大学工程管理学院,江苏南京210093

出　　处：《会计与经济研究》2013年第3期50-56,共7页Accounting and Economics Research

基　　金：教育部人文社科青年基金项目(10YJC790157);中国博士后科学基金项目(2012M511257)

摘　　要：国外会计伦理教育的研究内容具体分为三部分:一是国外会计伦理教育现状的调查分析结论;二是会计伦理课程教学方法论研究,包括会计伦理教育的理论基础、教育目标、课程设置和教学方法等;三是会计伦理(准则)教育效用的实证研究。在综述的基础上提出,我国必须注重会计伦理的教育,在我国会计专业课程设置中加入伦理内容模块,对会计专业师资进行相应的培训,以提高会计专业学生的伦理素质,提升其应对"伦理困境"的能力。The abroad research on accounting ethics education is mainly divided into three parts. One is on the survey and analysis on the status of accounting ethics education. The second is on the teaching methodology of accounting ethics, including theoretical foundation, education objectives, curriculum and teaching methods. The third is about the empirical study on the efficacy of accounting ethics education. On the base of literature review, suggestions are provided for accounting ethics education in China. Firstly, much attention should be paid to accounting ethics education. Secondly, ethical content should he integrat- ed into accounting curriculum. Thirdly, teachers should be appropriately trained. The final objective is to develop accounting students＇ ethical quality and to improve their ability to deal with ethical dilemma.

关 键 词：会计伦理 教育现状 伦理课程 

分 类 号：F23[经济管理—会计学]