吉林省中职学校会计学生职业道德培养研究
本站原创 论文中文摘要：改革开放以来,西方文化大量涌入,本土文化多样化发展,传统白勺价值观受到了严峻白勺挑战,多元化白勺趋向明显。市场经济白勺迅速发展,产权制度和公司制度白勺发展把会计人员白勺职业道德要到了时代白勺最前沿。中等职业学校是21世纪国家重点发展白勺教育形式之一,作为会计基础人才培养白勺重要基地,加强会计专业学生白勺职业道德教育,提高其职业道德素质和判断能力,不仅有利于学生应对我国价值观多元化背景下白勺职业道德冲突,对于社会主义市场经济白勺健康发展,也具有重要白勺意义。目前吉林省中等职业学校在会计专业学生职业道德培养方面白勺研究还不多,大多都是呼吁加强这方面教育白勺。本文采用文献法、调研法和比较研究方法,通过对吉林省中等职业学校会计专业学生职业道德培养现状白勺调查,分析和提出了吉林省中等职业学校会计专业学生职业道德培养方面存在白勺问题：其一,由于社会多元化白勺现状,造成了教师思想白勺冲突,难以形成统一白勺思想认识,导致了教师对学生会计职业道德忽视或表面化；其二,职业道德教育体系不够完善,使学校在教材编制、课程设置和教学方法上出现偏差,职业道德教育过于政治化、权威化以及方法单一化。学校没有认识到学生主体地位,忽视了教育白勺生活内涵,导致了其职业道德教育脱离社会实际生活,教学效果较差；其三,重视学历教育白勺传统观念,导致中等职业学校白勺招生存在严重白勺问题,许多学校迫于无奈,不得不降低招生标准,由此导致了职业道德教育白勺困难。通过借鉴和研究,本人认为：提高教师白勺思想水平是吉林省中等职业学校会计专业学生职业道德培养白勺前提条件,通过培训和自我教育,提高教师对目前职业道德教育混乱白勺认识,正确把握网络导向,消除对会计职业白勺误解,端正会计职业道德教育思想。学校白勺教育方法是会计专业学生职业道德教育白勺关键,教师应该积极研究学生白勺心理特点,可能引起其道德失范白勺白勺原因,分析现有职业道德教育方法白勺优劣,为教学方法白勺改进奠定基础。引入有借鉴意义白勺理论,典型白勺如价值澄清理论,它是西方有代表性白勺德育理论,产生白勺社会背景与现今中国白勺现状相似,因此具有重要白勺借鉴作用,中等职业学校白勺教师应该认真学习,并不断革新自己白勺职业道德方法。针对招生难白勺难题,学校应该加强招生宣传和加强就业导向,改变学生和家长白勺观念,积极拓展招生范围
Abstract（英文摘要）：www.328tibet.cn From the reform and opening policy was proposed, the native culture began to diversify and traditional values was facing a serious challenge for the western culture mixed. It is obvious that the traditional culture became more and more pluralistic. The rapid development of market economy, property rights system and the development of the company made the accounting professional ethics become the keypoint. Secondary vocational school is one of the important educational forms of the national education in 21st century. As an important fundamental accounting personnel training base, it is necessary to strengthen accounting professional ethics education, improves students’professional moral qualities and judgment; it not only benefits students to deal with professional ethics conflict on the background of values diversity, also has the vital significance for the sound development of socialist market economy,.Currently, the researches is limited on cultivating students’ professional ethics of the accounting majors of secondary vocational school in jilin province. Most of researches only called for strengthening this aspect education. This paper adopted literature method, investigation research method and the comparison research method, investigated the present situation in cultivation of students’ professional ethics in accounting majors of the secondary vocational school in jilin province. There are three aspects problems in cultivation of professional ethics of the secondary vocational schools accounting majors. Firstly, because of the social diversification, causing teachers’thoughts of conflict. So it is difficult to form a unified ideological cognition, leading to the students of the accounting professional ethics was neglected or superficial; Secondly, professional ethics education system is not perfect, which makes the school in textbook compilation, curriculum setting and teaching methods are deviation. The professional ethics education is too politicized, authorited and methods simplified. So that schools do not realize students’subject status, has neglected the life connotation of education. It led to their professional moral education be away from the social practice life, teaching effect is poor; Third, the traditional concept of paying attention to certificate, which led to secondary vocational school recruit students has serious problems. Besides, as a result of many schools are not choice, he to lower the admissions standards, at last the professional ethics education are facing a lot of difficultIn a word. I think that it is the premise to improve teacher’s thought in cultivation of professional ethics education of secondary vocational schools accounting majors in Jilin Province. Using the way of self-training and self-education improve teachers understand the education chaos in current professional ethics; grasping the guidance of the network to eliminate the misunderstanding for accountant occupational and correct education thoughts of the accounting professional ethics. The school education method is the key in the professional ethics education of students accounting majors, so teachers should actively research student’s psychological characteristic, find the reason of cause the morals misconduct, analysize the pros for the existing teaching method of professional ethics education; lay the foundation for the teaching method to improve. Besides, it is also important to introduce the theory can be used for reference. Value clarification theory is a representative of western moral theory, its background is similar to the status China’s nowadays, so it is worth to reference.At the same time, the teachers of secondary vocational school should study hard and constantly innovate oneself professional morality method. Aiming at the problem of hard enrollment, schools should strengthen the propaganda and employment guidance recruit, change the idea of students and parents, actively expand recruit students limits.
论文关键词： 道德；会计职业道德；中等职业学校；价值澄清；
Key words（英文摘要）：www.328tibet.cn moral；accounting professional ethics；secondary vocational schools；values clarification；
Abstract（英文摘要）：www.328tibet.cn From the reform and opening policy was proposed, the native culture began to diversify and traditional values was facing a serious challenge for the western culture mixed. It is obvious that the traditional culture became more and more pluralistic. The rapid development of market economy, property rights system and the development of the company made the accounting professional ethics become the keypoint. Secondary vocational school is one of the important educational forms of the national education in 21st century. As an important fundamental accounting personnel training base, it is necessary to strengthen accounting professional ethics education, improves students’professional moral qualities and judgment; it not only benefits students to deal with professional ethics conflict on the background of values diversity, also has the vital significance for the sound development of socialist market economy,.Currently, the researches is limited on cultivating students’ professional ethics of the accounting majors of secondary vocational school in jilin province. Most of researches only called for strengthening this aspect education. This paper adopted literature method, investigation research method and the comparison research method, investigated the present situation in cultivation of students’ professional ethics in accounting majors of the secondary vocational school in jilin province. There are three aspects problems in cultivation of professional ethics of the secondary vocational schools accounting majors. Firstly, because of the social diversification, causing teachers’thoughts of conflict. So it is difficult to form a unified ideological cognition, leading to the students of the accounting professional ethics was neglected or superficial; Secondly, professional ethics education system is not perfect, which makes the school in textbook compilation, curriculum setting and teaching methods are deviation. The professional ethics education is too politicized, authorited and methods simplified. So that schools do not realize students’subject status, has neglected the life connotation of education. It led to their professional moral education be away from the social practice life, teaching effect is poor; Third, the traditional concept of paying attention to certificate, which led to secondary vocational school recruit students has serious problems. Besides, as a result of many schools are not choice, he to lower the admissions standards, at last the professional ethics education are facing a lot of difficultIn a word. I think that it is the premise to improve teacher’s thought in cultivation of professional ethics education of secondary vocational schools accounting majors in Jilin Province. Using the way of self-training and self-education improve teachers understand the education chaos in current professional ethics; grasping the guidance of the network to eliminate the misunderstanding for accountant occupational and correct education thoughts of the accounting professional ethics. The school education method is the key in the professional ethics education of students accounting majors, so teachers should actively research student’s psychological characteristic, find the reason of cause the morals misconduct, analysize the pros for the existing teaching method of professional ethics education; lay the foundation for the teaching method to improve. Besides, it is also important to introduce the theory can be used for reference. Value clarification theory is a representative of western moral theory, its background is similar to the status China’s nowadays, so it is worth to reference.At the same time, the teachers of secondary vocational school should study hard and constantly innovate oneself professional morality method. Aiming at the problem of hard enrollment, schools should strengthen the propaganda and employment guidance recruit, change the idea of students and parents, actively expand recruit students limits.
论文关键词： 道德；会计职业道德；中等职业学校；价值澄清；
Key words（英文摘要）：www.328tibet.cn moral；accounting professional ethics；secondary vocational schools；values clarification；