论文部分内容阅读
当前高职高专院校会计专业职业道德教育中出现了一些问题,主要体现在在教育理念上,忽略会计职业道德操守的现实教育;在教学实践中,忽视相关的会计职业道德诸环节的实训。为了促进高职高专院校会计专业更好的发展,必然从构建科学的高职高专院校会计专业的结构模型,在基础课程讲授时引导学生正确看待职业操守,在专业课程学习中凸显职业操守教育,加强会计职业道德教育的实训环节,丰富会计职业道德教育的方式等方面着手。
At present, there are some problems in the professional ethics education of accounting major in higher vocational colleges and universities, which are mainly reflected in the educational philosophy of neglecting the practical education of accounting ethics; neglecting the practical aspects of accounting professional ethics in teaching practice Training. In order to promote the better development of accounting major in higher vocational colleges, it is inevitable to construct a scientific structural model of accounting major in higher vocational colleges and colleges to guide students to correctly view their professional ethics in the teaching of basic courses and highlight them in the study of specialized courses Professional ethics education, strengthening the practice of accounting professional ethics education, and enriching the way of accounting professional ethics education.