【摘要】 研究高等院校会计学科德育建设,提高学科德育效果,培养高素质会计后备人才,是国家十三五时期会计人才发展的需要。本文阐述会计学科德育建设的发展现状,分析会计学科德育渗透,揭示学科德育建设中问题及分析原因,探讨解决问题的路径,研究会计学科德育的理论与实践应用。更多还原

【Abstract】 The construction of moral education of accounting research institutions of higher learning,improve the moral education effect,cultivate high-quality accounting talents,is the need of accounting personnel development period in 13th Five-Year. This paper describes the current status of subject moral education of accounting analysis,accounting discipline permeation of moral education,reveals the cause problems and analysis of subject moral education,explore the path to solve the problem,study the theory and practice of accounting subject moral education.更多还原