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会计行业的规范有序进行与会计人员职业道德密不可分。独立学院作为培养应用型会计人才的根据地,其对于会计专业学生职业道德的教育至关重要。其培养效果如何,会对整个会计行业的诚信水平有一定的影响力。本文从独立学院会计专业教学中会计职业道德教育的现状,以及加强会计专业职业道德教育的对策两方面作一粗浅探讨。
The standard and orderly accounting profession is closely related to the professional ethics of accountants. As a base for cultivating applied accounting talents, independent colleges are crucial to the education of accounting profession students’ occupational ethics. The training effect of how the entire accounting profession will have a certain level of integrity influence. This article makes a brief discussion on the status quo of accounting professional ethics education in independent accounting teaching and the countermeasures to strengthen the professional ethics education in accounting major.