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会计是诚信行业。当前,会计失去诚信,弄虚作假,会计信息质量不高,假凭证、假账簿、假报表比较普遍。在大专院校会计类专业就读的学生,是会计队伍的预备人员,他们当中大部分毕业以后将进入会计队伍,从事会计工作。在大专院校的学习阶段是他们职业情操、道德观念、是非判断标准初步形成的时期,因此在学校教育中应当把会计职业道德教育纳入到日常的教学中,从而促使会计专业学生将会计职业道德要求转化为内在的会计职业道德品质,把会计职业道德规范变为未来职业活动中遵循的信念和标准。
Accounting is integrity industry. At present, accounting loss of integrity, fraud, accounting information quality is not high, fake documents, fake books, false statements are more common. Students majoring in accounting major in colleges and universities are the reserve staff of the accounting team. Most of them will enter the accounting team after graduation to engage in accounting work. In the learning phase in colleges and universities is their professional sentiment, moral values, judging criteria is the initial formation of the period, so in the school education should be included in the accounting profession ethics education in daily teaching, so as to enable accounting students to accounting professional ethics Requirements into the internal accounting professional ethics, accounting professional ethics into beliefs and standards to follow in future professional activities.