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在中国经济正逐步走向成熟的市场经济,并与世界经济接轨之时,会计提供的信息是与世界经济接轨的基石和链条,世界各国正将目光越来越多地投向会计,会计也面临迅速发展的历史性机遇。重塑“会计诚信”关系到会计行业在市场经济中客观、公正、独立的职业形象,关系到市场经济秩序健康发展,关系到会计职业教育的后续发展。所以,加强对大学生的“会计诚信”教育,培养学生良好的职业道德,并能遵纪守法则是会计信息作用放大的需要。
As China’s economy is gradually moving towards a mature market economy and is in line with the world economy, the information provided by accounting is the cornerstone and link to the world economy. Countries all over the world are increasingly investing in accounting and accounting is also facing rapid progress Historic opportunity for development. Remodeling “Accounting Integrity ” relates to the objective, fair and independent occupational image of the accounting profession in the market economy, relates to the healthy development of the market economy and relates to the follow-up development of accounting vocational education. Therefore, to strengthen the college students “accounting integrity ” education, to develop students good professional ethics, and to abide by the law is the role of accounting information to enlarge the need.