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对会计学专业开展诚信教育的研究

A Study on Launching Integrity Education in Accounting Specialty

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【作者】 张前李洪光姜文华

【Author】 ZHANG Qian LI Hong-guang JIANG Wen-hua) ( School of Management Jinan University, Jinan Shandong 250022, China)

【机构】 济南大学管理学院济南大学管理学院 山东济南250022山东济南250022山东济南250022

【摘要】 中国会计面临诚信危机的严峻挑战,加强会计诚信教育已迫在眉睫。高校应在会计诚信教育中发挥主导作用。开展会计诚信教育,有利于提高会计诚信认识、树立会计诚信信念、锻炼会计诚信意志、培养会计诚信习惯。会计诚信教育应从以下方面着手:第一,构建完善的诚信教育体系;第二,提高教育工作者的自身素质;第三,形成诚信的校园氛围;第四,建立诚信奖惩与约束监督机制;最后,开设会计诚信教育的相关课程。

【Abstract】 The accounting of China is faced with the severe challenge of integrity crisis. It’s urgent to reinforcethe education of accounting integrity. The university should play an important role in the education of accountingintegrity. To launch the education of accounting integrity will help people heighten their awareness of accountingintegrity, establish their belief on accounting integrity, practice their will for accounting integrity and cultivate theirhabit of accounting integrity. The education of accounting integrity has to be done in the following respects. Firstly,construct perfect system for the education of accounting integrity. Secondly, raise the educators’ quality. Thirdly,form an air of integrity on campus. Fourthly, set up praising and punishing mechanism and restraining and supervis-ing mechanism. Finally, offer courses in the education of accounting integrity concerned.

  • 【文献出处】 山东纺织经济 ,Economy of Shandong Textile , 编辑部邮箱 ,2005年01期
  • 【分类号】F230-4
  • 【被引频次】3
  • 【下载频次】103
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