本文選題：中職學(xué)校 + 會計專業(yè)��； 參考：《湖南師范大學(xué)》2013年碩士論文

【摘要】：會計職業(yè)道德是會計從業(yè)人員在會計職業(yè)活動中應(yīng)當(dāng)遵循的職業(yè)行為準(zhǔn)則和規(guī)范。會計職業(yè)道德貫穿于會計工作的所有領(lǐng)域和整個過程,是會計從業(yè)人員必須具備的基本素質(zhì)。中職學(xué)校會計專業(yè)作為給社會培養(yǎng)未來會計人員的重要基地,在注重學(xué)生專業(yè)知識和文化知識的培養(yǎng)的同時,更要加強(qiáng)學(xué)生會計職業(yè)道德教育,使培養(yǎng)出來的學(xué)生成為具有較高道德水平的專業(yè)人才。從目前的情況來看,盡管不少中職學(xué)校在培養(yǎng)會計專業(yè)人才的時候已經(jīng)注意到加強(qiáng)學(xué)生職業(yè)道德教育的重要性,但是在實(shí)踐方面依然存在著很多不足。例如大部分中職學(xué)校財會專業(yè)的教學(xué)體系中,財會職業(yè)道德教育至今仍然是一項空白。又如有些學(xué)校盡管開設(shè)了會計職業(yè)道德建設(shè)課程,但是課時很少、教學(xué)內(nèi)容陳舊、教學(xué)方法單一,很難達(dá)到應(yīng)有的效果,結(jié)果令人失望。要改變這種現(xiàn)狀,當(dāng)務(wù)之急是構(gòu)建完善的中職學(xué)校會計專業(yè)學(xué)生職業(yè)道德教育體系,妥善解決中職學(xué)校會計專業(yè)學(xué)生職業(yè)道德教育問題。 本文運(yùn)用文獻(xiàn)資料法、問卷調(diào)查法、案例調(diào)查法等研究方法,結(jié)合會計倫理理論,對中職學(xué)校會計專業(yè)學(xué)生職業(yè)道德教育問題進(jìn)行了分析。本文在闡述會計職業(yè)道德概念與內(nèi)容的基礎(chǔ)上,分析了會計專業(yè)學(xué)生職業(yè)道德教育的內(nèi)涵與中職學(xué)校會計專業(yè)學(xué)生職業(yè)道德教育的重點(diǎn)所在,在此基礎(chǔ)上運(yùn)用會計倫理學(xué)理論,重點(diǎn)分析當(dāng)前中職學(xué)校會計專業(yè)學(xué)生職業(yè)道德教育過程中存在的問題及其成因。本文認(rèn)為當(dāng)前中職學(xué)校會計專業(yè)學(xué)生職業(yè)道德教育過程中主要存在職業(yè)道德教育課程設(shè)置理念落后、職業(yè)道德教育內(nèi)容忽視專業(yè)特征、職業(yè)道德教育方法單一、職業(yè)道德考評機(jī)制不夠完善等問題,而造成這些問題出現(xiàn)的原因主要在于中職學(xué)校會計專業(yè)培養(yǎng)目標(biāo)的缺陷,會計職業(yè)道德教育缺乏應(yīng)有的環(huán)境,會計職業(yè)道德的教育方式不完善,學(xué)校會計專業(yè)相關(guān)人員缺乏重視以及中職學(xué)校會計專業(yè)學(xué)生自身的原因。針對以上問題和原因，，本文認(rèn)為要從思想層面和制度層面著手,通過采取樹立學(xué)生職業(yè)道德教育理念、完善學(xué)生職業(yè)道德教育課程體系、改革學(xué)生職業(yè)道德教育教學(xué)方式、構(gòu)建會計職業(yè)道德教育考核體系、優(yōu)化學(xué)生職業(yè)道德教育教學(xué)環(huán)境等對策和方略來構(gòu)建適合中職學(xué)校會計專業(yè)學(xué)生的學(xué)生職業(yè)道德教育體系,促進(jìn)中職學(xué)校會計專業(yè)學(xué)生培養(yǎng)工作的開展。
[Abstract]:Accounting professional ethics is the professional behavior standard and standard that accounting practitioners should follow in accounting professional activities. Accounting professional ethics runs through all fields and the whole process of accounting work and is the basic quality that accounting practitioners must possess. As an important base for the training of future accountants in secondary vocational schools, while paying attention to the cultivation of students' professional knowledge and cultural knowledge, it is also necessary to strengthen the education of students' accounting professional ethics. To make the students to become a higher moral level of professional talent. From the current situation, although many secondary vocational schools in the training of accounting professionals have paid attention to the importance of strengthening students' professional ethics education, but there are still many deficiencies in practice. For example, in the teaching system of accounting major in most secondary vocational schools, accounting professional ethics education is still a blank. For example, some schools have set up the course of accounting professional ethics construction, but the teaching time is few, the teaching content is old, the teaching method is single, it is difficult to achieve the due effect, the result is disappointing. In order to change this situation, it is urgent to construct a perfect professional ethics education system of accounting major students in secondary vocational schools, and to solve the problem of professional ethics education of accounting major students in secondary vocational schools. Based on the methods of literature, questionnaire, case investigation and accounting ethics theory, this paper analyzes the problem of professional ethics education of accounting major students in secondary vocational schools. On the basis of expounding the concept and content of accounting professional ethics, this paper analyzes the connotation of professional ethics education of accounting major students and the key point of professional ethics education of accounting major students in secondary vocational schools, and then applies the theory of accounting ethics. This paper focuses on the analysis of the problems and causes in the process of professional ethics education of accounting students in secondary vocational schools. This paper holds that the main problems in the process of professional ethics education of accounting students in secondary vocational schools are that the concept of professional ethics education curriculum is backward, the content of professional ethics education neglects the professional characteristics, and the method of professional ethics education is single. The professional ethics examination and evaluation mechanism is not perfect, but the main reasons for these problems lie in the defects of the training goal of accounting major in secondary vocational schools, the lack of due environment for accounting professional ethics education. The education way of accounting professional ethics is not perfect, the related personnel of accounting major in school are not paid attention to, and the reasons of accounting students themselves in secondary vocational school. In view of the above problems and reasons, this paper holds that we should start from the ideological and institutional level, adopt the idea of establishing students' professional ethics education, perfect the curriculum system of students' professional ethics education, and reform the teaching methods of students' professional ethics education. To construct the examination system of accounting professional ethics education, optimize the teaching environment of students' professional ethics education, and so on, so as to construct the students' professional ethics education system suitable for the students of accounting major in secondary vocational schools. To promote the training of accounting students in secondary vocational schools.
【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G711;F230-4

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本文編號：1975143