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诚信是做人的基本原则,会计专业大学生诚信更是会计行业存在和发展的基础。本文通过对当今会计行业诚信危机现状的分析,探讨影响会计专业大学生诚信的因素,提出了加强会计专业大学生诚信教育的途径:构造良好社会诚信体系;优化会计专业诚信教育的文化环境;优化会计专业诚信道德教育典型实践环境;建立大学生相关诚信评价、约束档案,启用激励机制。
Honesty is the basic principle of being a human being. The honesty of accounting students is the basis of existence and development of the accounting profession. By analyzing the current situation of credit crisis in the accounting profession and discussing the factors that affect the integrity of accounting students, this paper puts forward ways to strengthen the credit education for accounting students: to construct a good social credit system, to optimize the cultural environment of accounting professional credit education, to optimize the accounting profession Honesty and ethics education typical practice environment; establishment of credit evaluation of university students, restraint archives, enabling incentive mechanism.