论高职《财务会计》教学中的会计职业道德养成

《财务会计》课程是高职院校会计专业的一门必修核心课程，在高职会计专业教学中的具有突出地位和重要作用。根据《财务会计》课程的性质及特点，在教学课程中应融入对学生职业道德素质的培养。结合新会计准则的实施，提出实现会计职业道德养成的手段和方法，在向学生传授专业知识和技能的同时又培养学生良好的品德和高尚的情操。

To Cultivate Accounting Profession Ethics in the Vocational "Financial Accounting" Teaching

“Financial Accounting” course is a vocational college of the accounting profession a compulsory core courses in vocational education in the accounting profession has a prominent position and important role. The article under the “Financial Accounting” course the nature and characteristics of integration in the teaching curriculum for students in the cultivation of quality of professional ethics, combined with the implementation of new accounting standards proposed to achieve the accounting professional ethics of means and methods of cultivation, resulting in impart to students the professional knowledge and skills at the same time cultivating the students good moral character and noble values.