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Research On The Accounting Professional Ethics Education Among Accounting Majors

Posted on:2010-02-11Degree:MasterType:Thesis
Country:ChinaCandidate:C WuFull Text:PDF
GTID:2189330338982230Subject:Accounting
Abstract/Summary:PDF Full Text Request
China's current rapid economic development and increased interaction in the economy between countries have caused that the accounting profession in China is faced with not only high-speed development opportunities, but also more severe challenges. In the present fair and open international environment, enterprises not restricted to professional ethics are bound to be eliminated by the market and the accounting staff without sense of professional ethics will also lose their practitioner qualifications. Therefore, it is very urgent to enhance the accounting professional ethics education. As an important base to nurture future accountants for the society, universities must strengthen ideological and political education, professional ethics education as well as accounting disciplinary education when they attach great importance to technical abilities and professional knowledge. By receiving the education of accounting professional ethics, accounting majors will learn its influence on the social economic order, enhance law awareness, establish correct outlook on life and values, and improve their professional ethics level and the ability to differentiate the right from the wrong.When researching the problem, the author mainly adopts the methods of standard research and real diagnosis research. At first, as the theoretical foundation the basic contents of the education are mainly discussed from the aspects of relative concepts, functions and features. Then, the thesis analyzes the content, the current situation and the existing problems of the education in domestic universities. The thesis finally brings forward some countermeasures to improve the education of accounting professional ethics in colleges. After the research, it will be found as follows: firstly, accounting related personnel in domestic universities view that accounting ethics is very important to accounting major, but generally the education of ethics is lack of attention; secondly, due to the lack of innovation in teaching methods and teaching means, accounting majors don't have an enough understanding of professional ethics; lastly, in accounting major of domestic universities, the cultivating of accounting professional ethics is seriously ignored not only in curriculum but also in training objectives.The innovations of the thesis lie in that on the basis of analyzing the foundation of the accounting professional ethics education in universities at the present stage and combining the specific sample of accounting in Management College of Guizhou University, various measures are put forward to enhance the education in universities from different aspects. Meanwhile, effective ways and means are designed to put the measures into effect, which can effectively improve the quality of university accounting education.
Keywords/Search Tags:Accounting ethics, Ethics, the Accounting Professional Ethics Education, Countermeasures
PDF Full Text Request
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