《财经法规与会计职业道德》是会计从业资格考试的三大必考科目之一,因此在会计专业教学中的地位相当重要;同时其作为会计专业的一门基础课程,能够对将来从事会计工作的在校学生起到教育及警示等作用,尽可能避免学生在以后的会计工作中出现违法行为,对于培养高素质会计专业人才来说更是意义重大。 “Financial laws and regulations and accounting professional ethics” is one of the three compulsory subjects of the accounting qualification examination, and therefore in the accounting profession teaching status is very important; at the same time as a basic accounting major, can engage in accounting work in the future Of the students play the role of education and warning, as far as possible to avoid students in accounting work in the future appear illegal, for training high-quality accounting professionals is even more significant.