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道德发展由道德反应灵敏度和规范推理组成;道德品行包括道德动机和道德品格两个因素。会计专业的学生要通过专门开设《会计职业道德》课程来进行会计诚信教育。在教育过程中要明确目标定位,优化课程的设置,创新教育方法,加强道德规范教育,增强会计道德灵敏度,提高学生的会计职业道德的认知能力与道德判断能力。
Moral development consists of moral reaction sensitivity and normative reasoning. Ethical conduct includes two factors, moral motivation and moral character. Students majoring in accounting should conduct accounting honesty education through the special course of accounting professional ethics. In the process of education, it is necessary to make clear the orientation of the target, optimize the setting of the curriculum, innovate the methods of education, strengthen the education of moral norms, enhance the sensitivity of accounting ethics, and enhance students’ cognition ability and moral judgment ability of accounting professional ethics.