“主知主义”理论对会计职业道德教育的启示  

The Enlightenment of the Theory of "Intellectualism" to Accounting Professional Ethics Education

作　　者：吴金菊[1] WU Jin-ju(Anhui Transportation Vocational and Technical College,Hefei 230001,China)

机构地区：[1]安徽交通职业技术学院管理工程系,安徽合肥230001

出　　处：《内蒙古财经大学学报》2018年第3期82-84,共3页Journal of Inner Mongolia University of Finance and Economics

基　　金：安徽省教育厅质量工程项目(2015msgzs180);安徽交通职业技术学院教学研究项目(X2016jyxm011)

摘　　要：职业道德教育的缺失极大地影响了会计专业学生职业道德修养和职业道德意识,为以后的工作留下了隐患。"主知主义"理论融合心理学、哲学、教育学和社会学是当代西方国家道德教育理论的主流学派之一。本文结合"主知主义"理论,探讨了"主知主义"德育理论对我国高校会计职业道德教育的启示和高校会计职业道德教育改革的思路。The lack of professional ethics education has greatly influenced the professional moral cultivation and professional moral consciousness of the accounting students,and left a hidden danger for the future work.The theory of ＂intellectualism＂ combines the research results of psychology,philosophy,pedagogy,and sociology on morality.It is one of the mainstream schools of moral education in contemporary western countries.This article discusses the enlightenment of the ＂ intellectualism＂ moral education theory to the accounting professional ethics education in China＇s colleges and universities.On this basis,the article discusses the reform of accounting professional ethics education of universities in our country combined with that theory.

关 键 词：主知主义 会计 职业道德 教育 

分 类 号：G641[文化科学—高等教育学]