会计职业道德教育的探讨

近年来国内外暴露出一系列的会计舞弊欺诈案件,使会计行业的公信力受到怀疑;同时也反映出会计行业职业道德水平的欠缺,因此,有关会计职业道德教育的问题成了会计界关注的焦点。那么,通过职业道德教育后,会计人员的职业道德状况是否能够改善呢?本文就此展开论述。首先,对会计职业道德教育含义、特点和内容进行阐述;其次,运用“人性善论”、分析了道德教育在理论上是可行的,最后,从政治、法律、学术研究及国外先进的道德教育经验等几个方面论述了道德教育的现实可行性。

Accountant Occupational Ethics Education Discussion

Recently a number of accounting fraud cases have been exposed at home and abroad,making the public trust ability of accounting business suspected,at the same time reflecting the lack of professional ethics in accounting business as well.So,issues regarding accounting professional ethics education have become the focus in the business.Could the professional ethics situation of the accountants be improved through such education? The thesis will give presentations on them in detail.Firstly,explains the meaning of accounting professional ethics education,analyzes the features of it,dividing its contents into six pasts,Secondly,analyzes that morality education is theoretically applicable adopting theories of Kindness of Human Nature,Finally,expresses the realistic possibility of morality education in aspects of politics,legality,academic study,and the advanced experiences of morality education abroad.