会计伦理教育探析

CORC > 集美大学

	会计伦理教育探析
	马正凯
刊名	http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=sdsa200901009&dbcode=CJFQ&dbname=CJFQ2009
	2012-06-05 ; 2012-06-05
关键词	会计伦理会计伦理教育职业道德 accounting ethics accounting ethics education professional ethics F230
其他题名	Analysis of Accounting Ethics Education
中文摘要	我国会计教育的变革必须扩充对未来会计专业人员所需的人文科学和人本会计思想的传授,其中就包括会计伦理教育。通过探讨会计伦理教育的意义、目标和重要性,认为有效开展会计伦理教育是科学发展观应用于会计教育领域的必然要求,目前的会计职业道德教育与会计伦理教育存在质的差异,会计伦理教育是会计本科人才的内在培养要求;最后针对目前会计伦理教育不足的现状,提出了在会计本科学生中开展会计伦理教育的有效途径。; The reformation of China’s accounting education must be expanded to the future accounting professionals to enforce their edueation of humanities and humanity idea of accounting,including accounting ethics.By means of exploring the significance,aim and importance of accounting ethics education,this thesis proposes that effective accounting ethics education is the necessary requirement of the application of scientific development concept to accounting education.At present,there exists the qualitative difference in professional ethics education and accountant ethics education.Accounting ethics education is the inherent requirement of the undergraduate accounting personnel.On the coudition of the shortcoming of accounting education,this thesis,in the end,puts foruard effective ways to carry out accounting ethics education amony undergraduate students.; 【作者单位】集美大学工商管理学院会计系；【作者英文名】MA Zheng-kai (School of Business and Administration,Jimei University,Xiamen 361021,China)
语种	中文
内容类型	期刊论文
源URL	[http://ir.calis.edu.cn/hdl/235041/14093]
专题	集美大学
推荐引用方式 GB/T 7714	马正凯. 会计伦理教育探析[J]. http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=sdsa200901009&dbcode=CJFQ&dbname=CJFQ2009,2012, 2012.
APA	马正凯.(2012).会计伦理教育探析.http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=sdsa200901009&dbcode=CJFQ&dbname=CJFQ2009.
MLA	马正凯."会计伦理教育探析".http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=sdsa200901009&dbcode=CJFQ&dbname=CJFQ2009 (2012).