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近几年发生的大量会计造假案件,给会计界敲响了警钟,努力提高会计诚信度和公信力已成为当前会计界的一项重要而紧迫的任务。而诚信建设的根基在于教育,特别是培养会计人才的高等院校更应引起高度重视。笔者认为;作为大量培养会计专业人才的高等院校,在开展会计诚信教育中应采取以下措施。1、开设会计诚信课程,加强学生的会计职业道德教育学生在校学习,与社会接触比较少,很难体会到由于不诚信行为给社会带来的损失和危害。这就要求高等院校开设诚信教育课程,如“会计诚信学”、“会计监控学”等,有针对性地结合社会现象进行讲述,帮助学生提高对会计职业道德的重视。
In recent years, a large number of accounting fraud cases have alarmed the accounting profession. Efforts to improve accounting integrity and credibility have become an important and urgent task for the current accounting profession. The foundation of good faith lies in education, especially the training of accounting personnel should pay more attention to higher education institutions. In my opinion, as a large number of colleges and universities that cultivate accounting professionals, the following measures should be taken when conducting accounting integrity education. 1, the establishment of accounting integrity courses to enhance students’ professional ethics of accounting Education of students in school, with less social contact, it is difficult to understand because of dishonest behavior to the community to bring the loss and harm. This requires institutions of higher education to establish courses of honesty education, such as “Accounting Integrity ”, “Accounting Surveillance ” and so on, with a combination of social phenomena to tell, to help students improve their accounting professional ethics attention.