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如果会计人员缺乏职业道德而带来的会计信息失真会给社会造成巨大的损失。对此,本文提出在会计教学中突出职业道德教育的问题,从而提高学生的职业判断能力和职业道德水平,为他们将来走入社会形成正确职业判断打下良好基础。
If the accountants lack of professional ethics brought accounting information distortion will cause huge losses to society. In this regard, this article puts forward the issue of highlighting professional ethics education in accounting teaching so as to improve students’ ability of professional judgment and professional ethics, which lays a good foundation for them to enter society and form the correct professional judgment in the future.