摘要：本文以问卷调查为主要工具，对会计院系会计职业道德教育的现状及其对会计从业人员的影响进行调查。研究结果显示，我国高等院校会计专业对会计职业道德教育情况并不乐观，但会计从业人员普遍认为加强高等院校会计专业会计职业道德教育对提高职业素质有很好的作用。本文就这两方面内容，利用因素分析方法，归类简化了影响因素。分析结果是高校会计职业道德教育最重要的影响因素是教育的重要性，其次是教育的必要性；高校会计职业道德教育对会计从业人员的影响最重要的因素是道德教育提升职业素质，其次是教育的指导性。从而提出我国高校会计职业道德教育建设措施和建议，提高会计职业道德课程在财会专业课程中的地位，提升高等院校会计专业学生的思想道德水平。

关键词：大学会计专业 会计职业道德教育 影响因素

Abstract:In this paper, I survey the status about accounting ethics education of accounting in university and the impact of the accountants using the questionnaire as the main method. The results show that the situation is not good, but most accountants think that strengthening of accounting ethics education can improve professional quality. I classify and simplify the factors with factor analysis in two aspects. The results show that the first factor of accounting ethics education is the importance of education and the second factor is the necessity of education. The first factor of impact of the accountants is the improvement of professional quality and the second factor is the guidance of education. Then I suggest the improvement measures and recommendations of accounting ethics education to improve the accounting ethics course’s status in accounting and moral standard of the college students.

Key words: accounting in university; accounting ethics education; factors

　　　本课题拟通过网络和问卷调查明确以上情况并提出会计本科职业道德教育的一些想法。目的在于探究大学会计专业对会计职业道德教育程度与其今后对会计从业人员职业道德的约束力和影响力两者之间的关系。从而建议大学会计专业教育把职业道德教育与文化专业知识的传授有机结合起来，使在校学生深刻了解会计职业道德对社会经济秩序的影响，增强法律意识，提高职业道德水平。