会计职业道德教育问题的研究.docxVIP

PAGE 2 目录 1引言1 1.1课题研究意义及目的1 1.2国内外研究现状1 2会计职业道德的相关理论2 2.1会计职业道德的概念2 2.2会计职业道德教育的含义2 3当前会计职业道德教育的优势3 3.1系统的会计职业道德理论3 3.2充分的会计职业道德教育材料3 3.3会计职业道德教育的关注度逐渐提高3 4我国会计职业道德教育存在的问题3 4.1教育环境有所欠缺3 4.2高校设置课程目标不清晰4 4.3教育手段落后4 4.4教育队伍乏力4 5会计职业道德教育问题的原因分析5 5.1缺乏良好的教育环境5 5.2专业培养目标存在缺陷5 5.3会计职业道德教育方式不完善5 5.4专业相关人员缺乏重视6 6会计职业道德教育问题的应对措施6 6.1优化教学环境6 6.2改善课程体系体系7 6.3完善教学方式7 6.4转变教育观念7 7结束语8 参考文献9 致谢10 摘要 随着经济社会的不断发展和进步，国内会计业既属于发展的好时机，又面临着各种各样的威胁。会计行业是我国市场经济的一个重要组成部分，国家法律法规的实行与它密切相关，更是影响着会计人员的行为。随着媒体对会计行业的高强度曝光，越来越多的经济犯罪公之于众，社会大众也在对会计人员的职业道德教育开始担忧。因此，会计职业道德教育的开展有助于广大会计从业人员强化法律观念，形成积极向上的价值观念及明辨是非的能力。所以，加强这部分的教育必须提上日程。本文以会计职业道德概念为出发点，进而了解会计职业道德教育的内容，从而分析我国当前会计职业道德教育的现状、存在的问题、原因并结合现实提出若干改进和应对措施。以此期望进一步引起工作在会计教育前线人员的高度重视。 关键词：会计；职业道德；教育 Abstract With the continuous development and progress of economy and society, the domestic accounting industry is not only a good time for development, but also faces a variety of threats. Accounting industry, as an important field of market economy activities, is directly related to the implementation of national policies, but also related to the norms of various accounting acts.With more and more economic crimes being exposed by the media, the issue of professional ethics education for accountants has gradually become one of the focus of social attention. The development of Accounting professional ethics education helps the majority of accounting practitioners to strengthen the concept of law, the formation of positive values and the ability to distinguish between wrong and wrong. Therefore, it is very important to strengthen accounting professional ethics education.From the concept of accounting professional ethics as the starting point, this paper introduces the content of accounting professional ethics education, so as to analyze the present situation, existing problems, reasons and some improvement and countermeasures in the light of the reality of accounting professional ethics education in China. In this expectation further arouse the work in th