关于大学会计职业道德教育问题的探讨——基于教育基本功能的分析
A Discussion on Accounting Professional Ethics Education in Universities——Based on the Analysis of Fundamental Education Function
Date
2005-01-30Collections
- 管理学院－已发表论文 [5969]
Abstract
本文从教育的基本功能入手阐述职业道德教育是高等会计教育的重要组成部分,分析在会计诚信缺失的环境下会计职业道德教育受到的关注,在此基础上提出大学开展会计职业道德教育的目标、模式和方法。 Ethics education for accountants has been more prominent following the scandals at Enron, WorldCom, and others.Based the basic function of education, the higher education comprise teaching ethic. This paper studies the importance of accounting courses in ethics and then discusses the objective of teaching accounting ethics and the patterns of teaching in college.