康斯坦茨讨论法对会计德育教育的启示  

Discussion on Implication of Konstanz Method of Dilemma Discussion in Accounting Ethics Education

作　　者：仇莹[1] 康蕾[1] 郑铁[1] 

机构地区：[1]广东外语外贸大学国际商务英语学院,广东广州510420

出　　处：《高等财经教育研究》2013年第3期79-82,87,共5页Journal of Higher Education Finance

摘　　要：会计造假一直是困扰会计行业健康发展的一个重要问题,为了解决这一问题,经济界和法律界专家提出了很多方法,但效果并不理想。会计造假终究还是个道德领域的问题,是由会计人员整体道德能力偏低导致的。因此,提高会计人员的道德能力才是解决会计造假问题的主要途径,但目前我国会计德育教育主要以说教教学为主,教学效果不佳。实验表明,心理学中康斯坦茨两难问题讨论法能有效提高人们的道德能力。本文借鉴该方法来探讨如何有效开展会计道德教育,提高会计人员的道德能力。Accounting fraud has been a big barrier for the positive development of the accounting industry. Even if scholars are dedicated to resolving it from economics and legal perspectives, the outcome has not yet been satisfactory. This paper, however, argues that accounting fraud is fundamentally a moral issue as it occurs due to the degenerate moral characters of accountants. The paper, therefore, contends that it is essential to develop accounting professionals＇ moral competence so as to root out the problem. Unfortunately, the current accounting ethics education in China still heavily relies on traditional lectures to transfer moral values to accounting students, failing to effectively enhance their professional ethics. Research indicates that KMDD can improve individuals＇ moral cognition and competence. The paper, consequently, explores how to implement accounting ethics education to enhance professionals＇ moral competence within the framework of KMDD.

关 键 词：会计造假 道德能力 KMDD 会计德育教育 

分 类 号：G642[文化科学—高等教育学]