高校财会类专业学生诚信与职业道德教育现状、问题及路径——基于职业道德相关课程的研究  

The Current Situation,Problems and Paths of Integrity and Professional Ethics Education for Students Majoring in Financial and Accounting in Colleges and Universities—Research Based on Professional Ethics Related Courses

作　　者：武琼[1] 姚小菊[1] 刘金方[1] WU Qiong;YAO Xiaoju;LIU Jinfang(Shijiazhuang Tiedao University,Shijiazhuang 050043,China)

机构地区：[1]石家庄铁道大学,河北石家庄050043

出　　处：《河北地质大学学报》2024年第5期124-130,共7页Journal of Hebei Geo University

基　　金：河北省高等教育教学改革研究与实践项目(2023GJJG241)。

摘　　要：论文对高校财会类专业学生的诚信与职业道德教育现状进行研究发现,当前高校不再局限于具体理论的灌输,而是将职业道德的理念和思政课程相结合,在更高更广的维度上对学生进行诚信与职业道德教育。从对课程的随机调查发现,高校对会计诚信与职业道德课程的重视程度还不够;从对学生的诚信教育调查问卷中发现学生认为会计职业道德很重要,但对目前的诚信与职业道德教育并不满意。此外,高校财会类专业仍存在注重会计专业知识教育、忽视诚信与职业道德教育、诚信与职业道德教育教学设计不完善、教学内容与现实脱节等问题,进而提出重视会计人才诚信及职业道德教育培养、完善教学设置、提升教学质量等解决路径。This paper studies the current situation of integrity and professional ethics education for students majoring in financial and accounting in colleges and universities.It is found that colleges and universities are no longer limited to the indoctrination of specific theories,but combine the concept of professional ethics with ideological and political courses,and carry out integrity and professional ethics education for students in a higher and broader dimension.However,from the random survey of the course,it is found that colleges and universities do not pay enough attention to the course of integrity and professional ethics of accounting.And it is found from the survey questionnaire on integrity education for students that accounting professional ethics are important,but they are not satisfied with the current education on integrity and professional ethics.In addition,the accounting majors in colleges and universities still pay attention to the education of accounting professional knowledge,ignoring the education of integrity and professional ethics.The education and teaching design of integrity and professional ethics is not perfect,and the teaching content is out of touch with the reality.Therefore,it is proposed to attach importance to the cultivation of accounting talents′integrity and professional ethics,improve teaching settings,and enhance teaching quality,in order to improve the integrity awareness and professional ethics of students majoring in financial and accounting in colleges and universities.

关 键 词：职业道德教育 课程设置 课程思政 

分 类 号：G642[文化科学—高等教育学]