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由于我国处于并将长期处于社会主义初级阶段,社会信用体系有待完善,失信欺诈行为偶有存在,会计人员作为企事业经济活动现状的反映者和监督者,会计人员能否恪守诚信,对于我国经济能否持续、健康、有序的发展有着重要的影响,因此必须严抓会计人员的诚信素质培养。而学校作为教书育人的地方,是学生接受正规系统教育的地方,诚信校园文化氛围对于培养会计学生诚信职业道德具有潜移默化的作用,因此,建设诚信校园文化有着重要的意义。
Because our country is in and will be in the primary stage of socialism for a long time, the social credit system needs to be perfected and there are occasional frauds and deceptions. As accountants and supervisors of the economic activities of enterprises and their accountants, can accountants abide by honesty and credit, Whether sustained, healthy and orderly development has an important influence, so we must strictly grasp the integrity of accounting personnel training. The school as a place where teaching and educating people is the place where students receive formal system education. Integrity campus culture has a subtle influence on cultivating accountancy students’ professional ethics. Therefore, it is of great significance to build a good campus culture.