会计学专业教学对应届毕业生会计诚信认知的影响——基于1052名会计专业本科应届毕业生的调查  

Research on the Influence of Accounting Professional Teaching on Fresh Undergraduates' Credit Cognition——Based on the Survey of 1052 Accounting Fresh Undergraduates

作　　者：董丽[1] 

机构地区：[1]华南农业大学经济管理学院,广东广州510642

出　　处：《高等财经教育研究》2016年第2期42-51,共10页Journal of Higher Education Finance

摘　　要：国内会计学专业本科应届毕业生1052份问卷调查发现,93.8%的应届生认识到了企业会计诚信的重要性。因子分析和最优尺度回归分析结果表明,会计模拟实验、案例教育教学和实习企业的文化是影响会计学专业本科应届毕业生会计诚信认知的主要因素。According to the investigation of 1052 accounting fresh undergraduates, we found that 93.8% of the students recognized the importance of accounting credit cognition. The results of factor analysis and optimal scaling regression analysis showed that the simulation experiment, the teaching method of case teaching and the culture of virtual enterprise are the main factors that influence the credit cognition of accounting fresh undergraduates.

关 键 词：会计学专业 本科应届毕业生 会计诚信 

分 类 号：G642[文化科学—高等教育学]