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加强会计职业道德教育,既具有深远的战略意义,又具有十分重大的现实意义。可是长期以来,会计专业对人才培养的侧重点只放在专业理论知识的掌握,这当然是会计职业的一种要求。不过,这仅仅是对会计专业知识的传承式教育,是一种应试教育。这种教育忽略了人才的全面发展,容易培养出一批批从书本到书本的秀才,而不是建设社会主义需要的人才。
Strengthening accounting professional ethics education, not only has far-reaching strategic significance, but also has very important practical significance. However, for a long time, the focus of the accounting profession on personnel training is only on the mastery of professional theoretical knowledge, which of course is a requirement of accounting profession. However, this is only a heritage of accounting professional knowledge education is a test-oriented education. This kind of education neglects the all-round development of talented people and it is easy to train a batch of scholar who is from books to books instead of building the talents needed by socialism.