我国高校会计学历教育中职业道德教育的现状及改进对策  

On the Present Situation and Countermeasures of Professional Ethics Education in Accounting Colleges and Universities

作　　者：李志钢[1] LI Zhigang(School of Business,Hunan University of Science and Technology,Xiangtan 411100,China)

机构地区：[1]湖南科技大学商学院,湖南湘潭411201

出　　处：《当代教育理论与实践》2023年第1期99-103,共5页Theory and Practice of Contemporary Education

基　　金：湖南省教育厅项目(20C0788);湖南省普通高等学校“十三五”会计学专业综合改革试点项目;湖南科技大学国家级一流本科专业(会计学)建设点项目。

摘　　要：会计造假行为严重影响了会计职业客观公正的形象和社会资源的有效配置。加强会计人员的职业道德教育是确保会计诚信和促进行业健康发展的有效手段。作为会计职业道德教育体系的重要组成部分,针对高校在职业道德教育中暴露出来的一系列问题,基于威尔逊道德教育理论,高校可以从培养目标、课程体系、教学方法和教师自身职业道德修养等方面采取相应措施,以充分发挥高校在会计职业道德教育中的重要作用。Accounting fraud has seriously affected the objective and fair image of the accounting profession as well as the effective allocation of social resources. Therefore, to strengthen the professional ethics education of accountants is an effective means to ensure accounting integrity and promote the healthy development of the industry. Being an important part of the accounting professional ethics education system, based on Wilson’s moral education theory, colleges and universities are supposed to take corresponding measures, such as the training objectives, curriculum system, teaching methods and teachers’ own professional ethics cultivation, to give full play in the accounting professional ethics education.

关 键 词：高校职业道德教育 威尔逊道德教育理论 培养目标 课程体系 案例教学 

分 类 号：G64[文化科学—高等教育学]