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Middle-level accounting professions infiltrate creditworthiness education countermeasures

author:Numerical review

Abstract: The traditional virtues of the mainland have always been a place for everyone to be proud of, so honesty has become a traditional virtue that everyone adheres to. With the rapid development of the current social economy, integrity has penetrated into everyone's life all the time, and this traditional virtue is more important for the middle-level accounting profession. This paper mainly starts from the importance of creditworthiness in the secondary accounting profession, and conducts an in-depth analysis of the existing problems in the current situation of creditworthiness education for professional students in mainland vocational schools, and expounds the ways to improve the creditworthiness teaching efficiency of middle-vocational accounting students at this stage in the process of analysis, so as to lay a solid foundation for the future teaching of middle-vocational accounting to infiltrate creditworthiness education.

Keywords: mid-career accounting major; creditworthiness education; countermeasure

With the diversification of the social economy, the environment of the mainland has undergone earth-shaking changes, and many students are thriving in their studies, but there are moral and integrity deficiencies. Especially for financial accountants, in the incidents often exposed at this stage, it can be found that the phenomenon of using their positions to make false accounts, evade taxes and evade taxes is endless, which not only causes serious losses to state property and enterprise property, but also disrupts the order of the mainland, so that many people cannot trust accountants. Therefore, in order to prevent the occurrence of such incidents, it is necessary to carry out educational teaching reform for middle-level accounting students, and infiltrate creditworthiness education in the teaching process, so that every student can understand the importance of creditworthiness.

1. The importance of integrity in the mid-career accounting profession

Integrity is a person's basic principle, but also a bargaining chip for mutual trust between people. This is not only a moral issue for a person, but also an orderly development that maintains the stability of the socialist market economy. If a country loses its integrity, then the country will slowly regress or even perish, and this bad consequence is unbearable for every country [1]. For a country, the country wants to develop better, then the accounting profession is very important, many people know that the students of the vocational accounting major are the promoters of the future development of the mainland society, so in order for the mainland to develop better, at this stage, it is necessary to improve the basic integrity of the middle accounting students, so that students realize the importance of integrity, and then promote the stable development of the social economy.

II. Problems existing in the current situation of creditworthiness education for professional students in mainland secondary vocational schools

(1) The current situation of creditworthiness education for accounting students in mainland secondary vocational schools In recent years, the mainland's secondary vocational accounting profession has taken a big step forward with the development of society, but there is still a certain distance for the development of society. In the actual education survey, it was found that many middle-level accounting students did not really realize the importance of integrity at this stage, which shows that there are still many problems in the current creditworthiness education in the mainland, so if you want students to develop better, you must change the status quo of education.

(2) Reasons for the problems in the current situation of creditworthiness education for accounting students in mainland vocational schools: 1. The orientation of accounting education in secondary vocational schools is biased Due to the comparative study of the current social employment situation, many students only focus on learning content and academic performance, and many students neglect to cultivate personal creditworthiness in the process of learning. Moreover, many schools also focus on students' professional courses in actual teaching, and do not pay too much attention to students' creditworthiness education, which will only improve students' academic performance, but it has caused the lack of students' creditworthiness education. 2. The impact of bad social atmosphere, bad phenomena and bad phenomena is also one of the problems in the current situation of creditworthiness education for professional students in secondary vocational schools, which is mainly discussed from several aspects: the first aspect is the learning atmosphere of the school, many schools blindly pursue the promotion rate in order to improve students' academic performance, and greatly ignore the construction of the school creditworthiness system, resulting in many students doing some treacherous and illegal things in society [2]. The second aspect is the class atmosphere, teachers have always been the leaders of students, at this stage, the basic moral quality of many teachers is very low, often there are cases of dishonesty in students, so that the situation directly sets a bad example for students.

3. Ways to improve the teaching efficiency of secondary vocational accounting students

(1) Actively infiltrate creditworthiness education in the teaching of accounting practice, and in order to truly improve the learning status of middle-level accounting students, the most important point is to actively infiltrate creditworthiness education in the teaching link of accounting practice. Under normal circumstances, accounting practice teaching usually includes two forms of education: the first form of education is on-campus simulated practice teaching, and the second form of education is off-campus practical training teaching. There are big differences between these two teaching methods, but the main purpose is to teach students the importance of integrity. In the process of using the former for teaching, it is necessary to determine the authenticity of the simulated scene in the school, and the teacher should determine the authenticity of the event in the process of leading students to practice, for example: creditworthiness-related speech competitions can be carried out on campus, and various media can also be used to strengthen creditworthiness education, such as: the use of newspapers, websites, etc. and through the effective combination of creditworthiness examples and professional courses, such teaching methods not only interest students, but also allow students to feel the meaning of integrity more truly [3]。 The latter can be used to lead students to participate in some extracurricular activities, so that students can be closer to the public's life.

(2) Vigorously improve the moral quality of accounting teachers, set an example for students, and say that teachers are the guides of students, which shows that students' learning is closely related to teachers' own quality and teaching. When recruiting teachers, schools should not only look at the teaching level of teachers, but also look at the overall quality of teachers. At the same time, schools should also carry out some activities related to creditworthiness education for teachers from time to time, so that teachers can also deeply feel the importance of creditworthiness[4]. For example, schools can lead teachers to visit the real deeds of some honest celebrities, so that teachers should also treat others with integrity and do some good deeds with integrity.

IV. Concluding remarks

To sum up, with the continuous reform of teaching methods, the traditional teaching methods at this stage can no longer meet the learning needs of students, so the middle school accounting teachers at this stage should gradually infiltrate the students' creditworthiness education on the basis of traditional lectures. For middle-level accounting students, creditworthiness education plays a very important role in students' development and future social and economic development. Therefore, as a middle-level accounting professional teacher, you should pay attention to this teaching responsibility, and then cultivate high-quality talents for the accounting industry in the future.

Bibliography:

[1] Rovina. Discussion on integrity education in the teaching of middle-level accounting[J].Times Education,2016(16).

[2] LIU Jing. The penetration of integrity in the teaching of accounting[J].Middle School Era,2013(02).

[3] ZHANG Yuanru. Accounting integrity education for middle vocational positions[J].The Road to Becoming a Talent,2011(l8).

[4] LI Yuqing. Discussion on integrity education in accounting teaching[J].Success (Education),2010(04).

Author: Huang Liang Unit: Guangzhou Finance and Economics Vocational School

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