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随着会计行业的不断发展,我国会计信息造假失真所引起的公众事件层出不穷,会计行业的道德问题已经引起了整个社会的关注。会计作为市场经济中的重要组成部分,从而影响整个社会经济秩序,而会计人员道德作为对会计信息直接生产者的一种约束,是促进会计人员诚信工作的重要精神力量。因此,加强会计职业道德教育,是当前会计教学中的一大重要课题。现行的《基础会计》教材中直接呈现的德育内容很少,如何在课堂教学中有效地实施德育教育呢?应从教材实际及学科特点出发,附着于平时知识的讲授,在教学中自然而然地渗透,达到“随风潜入夜,润物细无声”的效果。
With the continuous development of the accounting profession, public events caused by the distortion of accounting information in our country are endless. The ethical issues in the accounting profession have aroused the concern of the whole society. Accounting as an important part of the market economy, thus affecting the entire social and economic order, and accountants morality as a direct producer of accounting information is a constraint, is to promote the integrity of accountants an important spiritual force. Therefore, strengthening accounting professional ethics education is a major issue in current accounting teaching. How to carry out moral education effectively in class teaching should be based on the actual teaching material and the characteristics of the subject, attach to the teaching of ordinary knowledge, infiltrate naturally in the teaching, Achieve “sneaked into the night with the wind, moisten things silently ” effect.