This paper analyzes the present situation of honesty education in accounting education, and probes into the infiltration strategy of honesty education in accounting education, so as to strengthen honesty education for accounting students.

Keywords honesty education; Accounting education; infiltration

With the development of economy, the professional ethics of accountants has attracted the attention of all social and economic subjects, and honesty has become the most important professional ethics quality of accountants. In recent years, there have been many accounting information distortions in China's economy and society, which have seriously affected the financial security of enterprises. As an important training place for accounting talents, accounting majors in colleges and universities attach great importance to the lack of honesty of accounting personnel in society, strengthen honesty education for students, and infiltrate honesty education into the curriculum education of accounting majors. However, due to the short development time of accounting education infiltrating into honesty education and the lack of scientific experience guidance, there are many problems in the educational objectives, contents, methods and systems of honesty education in accounting education, which need to be solved by accounting majors as soon as possible. Studying the infiltration of honesty education in accounting education can not only improve the professional ethics of accounting students, but also have profound practical significance for the improvement of enterprise financial work.

1 the present situation of honesty education in accounting education

1。 The educational goal of 1 is unclear.

First of all, the accounting major lacks a clear orientation of honesty education, and most colleges and universities focus on the cultivation of accounting skills and accounting knowledge, ignoring the cultivation of students' professional quality. There are also some accounting majors in colleges and universities that carry out professional ethics education in accordance with the relevant provisions of the state, but in the process of professional ethics education, they lack attention to honesty education, and the content of honesty education has passed by, failing to put honesty education in a prominent position in vocational education; Secondly, the accounting major lacks the planned goal of honesty education. The honesty education of accounting major in most colleges and universities is suddenly remembered by professional teachers during the lecture, which lacks educational objectives and plans and does not form a complete honesty education system.

1。 2. The educational content is out of touch with the major.

First of all, the integrity education content of some accounting majors is unattractive, and it is difficult to stimulate students' interest in learning. These accounting teachers blindly teach students the theoretical knowledge of honesty education, explain the importance and significance of honesty education to students, and lack contact with real economic life. Dull theoretical knowledge can't attract students' attention, and blind preaching leads to students' aversion to the content of honesty education; Secondly, the integrity education content of some accounting majors lacks pertinence, and most of the integrity education content covers the whole accounting industry, lacking integrity education for specific jobs and posts.

1。 3 education is not flexible enough

First of all, the integrity education methods of some accounting majors are single, and teachers use classroom textbooks to explain the education methods, without linking the knowledge in the textbooks with accounting work. Moreover, some accounting majors incorporate honesty education into professional ethics education and ideological and political education courses as the main channel of honesty education. However, most professional ethics teachers and ideological and political teachers preach everything, which is difficult to stimulate students' enthusiasm for learning and greatly reduces students' participation in class. Secondly, the methods of honesty education in some accounting majors are unreasonable, and the infiltration of honesty education into teaching content has nothing to do with it. In addition, some accounting teachers did not prevent students from discussing and learning in the process of infiltrating honesty education, ignoring students' dominant position; Finally, some methods of honesty education in accounting major ignore practical teaching, honesty education is divorced from real life, and students don't understand honesty in real economic life and honesty in accounting work.

2 Integrity education in accounting education penetration strategy

2。 1 Define teaching standards

First of all, the accounting profession should infiltrate the honesty education into the training goal, and regard honesty as an important goal of the training of accounting professionals. Therefore, the accounting major should establish a professional ethics training system according to the goal of honesty training, actively carry out various forms of honesty education activities, and strengthen the cultivation of students' honesty consciousness; Secondly, the accounting major should infiltrate the honesty education into the teaching objectives, strengthen the students' professional quality education, and bring the honesty education into the accounting major teaching system. Moreover, in the process of setting the teaching objectives of accounting major, teachers should actively clarify the important position of honesty in the teaching objectives, and take students' honesty and moral consciousness, honesty and moral conflict resolution ability and honesty and moral reasoning ability as the important goals of honesty education. In addition, accounting majors should actively seek the best combination of honesty education and professional education, and infiltrate honesty education into accounting basic courses, financial management courses, accounting simulation experiments, ideological and political education courses and professional ethics education courses.

2。 2 Optimize the course content

First of all, the accounting major should actively infiltrate the honesty education into the introductory accounting course to strengthen students' cognition of honesty. Therefore, accounting teachers can infiltrate honesty education into basic accounting courses, insert honesty education content when teaching students knowledge such as accounting elements, economic accounting and bookkeeping methods, strengthen students' attention to honesty spirit, and clarify the importance of honesty to accounting work; Secondly, the accounting profession should infiltrate honesty education in accounting practice and guide students to establish honesty consciousness. Therefore, the school should strengthen the training of accounting majors, actively create a simulated accounting working environment for accounting majors, let students use simulated certificates, bills and statements to keep accounts, and carry out honesty education in the training, so that students can fully understand the consequences of dishonest behavior and guide them to establish a sense of honesty; Thirdly, accounting students should actively infiltrate honesty education in accounting research and actively cultivate students' honesty behavior. Therefore, accounting teachers should carry out honesty education in the process of explaining the examination contents to students, instill the principles of honesty learning, honesty examination and honesty work in students, avoid students' cheating and strengthen the cultivation of students' honesty behavior; Finally, the accounting major should infiltrate honesty education in students' practice and cultivate students' honesty habits. Therefore, accounting teachers should actively pay attention to students' internships, put forward strict requirements for students' honesty and morality, let students be honest in enterprise internships, and cultivate students' honesty habits in accounting work.

2。 3. Improve teaching methods

First of all, accounting teachers should actively use case teaching method to carry out honesty education in classroom teaching, provide students with corresponding honesty cases, organize students to discuss and analyze honesty cases, and guide students to establish honesty consciousness independently through case analysis. In addition, accounting teachers should summarize students' analysis and discussion, and strengthen students' awareness of honesty on the basis of their understanding of honesty; Secondly, accounting teachers should actively use project teaching method to carry out honesty education in classroom teaching, take accounting professional knowledge as the learning project, infiltrate honesty education in project teaching and test students' honesty behavior; Finally, accounting teachers should actively adopt post experience teaching method to carry out honesty education, so that students can have a deeper understanding of post work, and emphasize the requirements of post for honesty quality, so that students can realize the importance of honesty quality in the process of post experience and enhance their sense of honesty.

refer to

[1] Luo Huayan. Research on the ways of accounting professional ethics education in secondary vocational schools [J]. Guide to scientific and technological innovation, 20 14(20).

[2] Zhou Yu. Cultivation of professional ideals and professional ethics of accounting students in secondary vocational schools [J]. Guide to scientific and technological innovation, 20 14(20).

[3] Guo Jinhua. Discussion on Honesty Teaching of Accounting Major in Higher Vocational Colleges [J]. Chinese and Foreign Entrepreneurs, 20 16( 18).

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