To improve the effectiveness of moral education a realistic way of accounting - the humanistic spirit in order to

    cultivate moral sentiments

     [Abstract] Accounting moral education is to raise ethical awareness, cultivate moral emotion and moral will of the systems

    engineering training; and moral emotion is the driving force of moral behavior is the decisive factor in character. Therefore, the systems engineering is the core mold their moral sentiments. This paper analyzes the moral structure, and analysis of university education in accounting ethics courses the status quo, pointing out that its main shortcomings, and propose 'to Humanistic Education to replace the concept of science education in order to cultivate the humanistic spirit moral sentiments' to

    improve the effectiveness of moral accounting.

     [Key words] moral structure; and moral feelings; Humanistic Education; Humanistic Spirit

     Accounting credibility crisis beckons to the current poor status of the accounting professional ethics, prompting educators to reflect the accounting academic education, the effectiveness of the accounting deficiencies of the source of moral education, and efforts to explore ways to improve the effectiveness of the accounting Moral Education. The

    purpose of moral education is to train the accounting with good moral character of prospective accounting profession accounting profession practitioners. To achieve this goal, first of all depend on a clear understanding of the moral structure in order to find the accounting focus of moral education.

     A moral emotion is the driving force of moral behavior, is the decisive factor in moral

     Wang Haiming (2002) considered that the character from the moral

    awareness, moral emotion, moral will constitute the three. Moral awareness is the guiding moral behavior is a necessary condition for moral behavior and the first link. But know what is moral does not mean that want to make ethical behavior, moral feeling can only be resolved 'want to' ethical behavior, moral will in order to ensure that 'make' ethical behavior.

     Moral emotion is accompanied by the emergence of moral cognition. People's moral needs been met, produced an inner experience. Usually

    presents a person pursuant to a certain moral norms or concepts with which to evaluate the behavior of themselves or others caused by emotions. Who meets the individuals to master the concept of moral guidelines or something and behavior, it will produce satisfaction, happy, excited to

    experience the joy and other emotions; otherwise it will create

    resentment, disgust, shame, anger and other emotional experiences. Generally considered: the need to trigger off the driving force behind behavior, but the motivation of Emotion psychologists Tomkins research shows that: physiological needs of the signal itself does not cause behavior, and only through its amplifier