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会计是一个技术性,政策性与道德性很强的职业。我国会计教育大多只注重会计技术的培训,忽略基本素质的培养。它严重削弱了会计专业学生的职业道德意识,从而大大影响了会计毕业生的职业技能和职业修养,使会计人员的执业水平与职业道德水平出现下降的趋势。要从根本上解决这个问题,应该从培养会计人才的学校教育入手。
Accounting is a technical, policy and ethical career. Most of our accounting education focuses on accounting technology training, ignoring the cultivation of basic qualities. It seriously weakened the professional ethics awareness of accounting majors, which greatly affected the professional skills and professional accomplishment of accounting graduates, which led to the declining trend of accounting practitioners’ professional level and professional ethics. To fundamentally solve this problem, we should start from the school education of accounting personnel training.