中文摘要：

文章通过问卷调查方法研究：（1）不同学校会计专业的学生是否会因学校文化、教师教授理念和学习课程设置的不同，而在对财务报表使用者的责任感方面存在显著差异；（2）会计专业学生对财务报表使用者的责任感是否与工商管理类其他专业的学生存在明显差别；（3）会计专业学生对财务报表使用者的责任感是否会随着学习会计相关课程的多少而有所差剐。最后，结合国内外的相关情况，对大学教育加强会计专业学生的职业道德认知提出了一些建议。

英文摘要：

One of the goals of accounting education is to inculcate students with professional skills and ethical codes. It is necessary to research on if college education is beneficial to accounting undergraduates to form good professional ethics cognition, The author discusses the following topics through questionnaires： （1） if there is a significant difference on professional ethics cognition between accounting undergraduates from different college; （2） if there is a significant difference on professional ethics cognition between accounting majors and non-accounting majors of business management; and （3） if the professional ethics cognition of accounting undergraduate will grow as their study of more professional courses. Some commendations of how to strengthen the professional ethics cognition of our accounting undergraduates are given at the end of this paper according to research results.