高职会计专业学生职业道德的培养

摘要

Accounting professional ethics is the necessary profes-sional quality of accountants, while the insufficiency and formali-ty of accounting professional ethics education is an important factor causing the frequent occurrence of accounting fraud. High-er vocational colleges, as the cradle of cultivating reserve ac-counting talents, shoulder the future of accounting. To carry out effective professional ethics education for students is the founda-tion of cultivating accounting talents with both morality and abili-ty. Based on a deep analysis on the current situation of account-ing professional ethics education in higher vocational colleges, this paper constructs a system for accounting professional ethics education, hoping to cultivate high-quality talents that meet the demands of social and economic development.%会计职业道德是会计人员必须具备的职业素养，而会计职业道德教育的缺失和流于形式是会计造假、舞弊案件层出不穷的重要因素之一。高职院校肩负着会计的未来，是培养会计人员后备军的摇篮，对学生进行有效的职业道德教育是培养德才型会计人才的基础。本文在深入分析了高职会计专业职业道德教育现状的基础上，构建了会计职业道德教育体系，以期培养出高素质的人才，适应社会和经济发展的需要。