高职院校会计专业学生,毕业后大都从事出纳、记账等一线会计工作,是单位里资金的守卫者,所以,诚信品质对他们有着更为严格、更为特殊的要求。当前,高职院校会计专业学生的诚信状况总体是好的。但由于受各种价值观念的冲击和不良因素的影响,会计专业学生在诚信方面也出现了诸多问题。作为会计教育工作者,我们应该抓住会计教学阵地,对正在接受会计专业教育的学生渗透“诚信为本,操守为重,坚持准则,不做假账”的教育。教师要找准知识传授与会计诚信教育的最佳结合点,通过教学内容把专业教育与职业道德教育有机地结合起来,把会计诚信教育贯穿于会计专业教学全过程,并在专业课讲授内容中融进诚信内容,以实现德育和智育的内在统一。 Accounting professional students in higher vocational colleges, mostly engaged in first-line accounting work such as cashier and account keeping after graduation, are guardians of the funds in the unit, therefore, the quality of sincerity is more strict and more special to them. At present, the credit status of accounting majors in higher vocational colleges is generally good. However, due to the impact of various values ​​and adverse factors, accounting professional students also appeared many problems in good faith. As an accounting educator, we should grasp the position of accounting teaching and infiltrate the students who are undergoing major in accounting education to “honesty, integrity, integrity, adherence to guidelines, not fake accounts.” Teachers should identify the best combination of knowledge transfer and accounting integrity education, combine professional education and professional ethics education through teaching content, integrate accounting integrity education throughout the whole process of accounting major teaching, and teach lectures in specialized courses Into the integrity of content, in order to achieve the moral and intellectual education inherent unity.