This study is intended to study the attitude towards the student's healthcare accounting and fiscal discipline studies the relationship of factors affecting the attitude of healthcare accounts of student discipline account by the variables used in this study.With The variable is the factor that affect attitudes, including gender, age, year of study and class understanding to healthcare accounts and variable: attitudes towards healthcare student discipline accounting accounting data used in the study. Gathered from a sample of using the query number 256, for example, to analyze the data from a query by using complex statistics to describe the frequency. Per cent and the average From the study. It was found that the fiscal discipline the student questionnaire, mainly female, age between 20-22 years old, mostly students studying undergraduate courses, 4-year-student in grade 4, knowledge and understanding to our students to healthcare accounts most of the questionnaire. Have a knowledge and understanding of the most levels. With a total of 129 people on many levels of knowledge and understanding. 22 people have intermediate understanding number 39 people have the least amount of knowledge and understanding level 5 and level of knowledge and understanding are minimal. The total number of 61 people from a respondent who is a fiscal discipline students, grade 1, grade III and grade IV, most knowledgeable, most levels of understanding student discipline and accounts 2nd year class has many levels of understanding and attitude towards the compound.Tea life accounts of students most of the fiscal discipline are attitudes towards healthcare information, student accounts, the fiscal discipline by the majority opinions in the matter of healthcare accounts. Second is the matter of ethics professional accounting and professional development skills of the professional account. ผลการศึกษาครั้งนี้สามารถเป็นประโยชน์ต่อมหาวิทยาลัยเทคโนโลยีราชมงคลอีสานในการจัดการเรียนการสอนหรือจัดกิจกรรมส่งเสริมการศึกษา เพื่อพัฒนาทัศนคติต่อการประกอบวิชาชีพบัญชีของนักศึกษาอันจะส่งผลดีต่อตัวนักศึกษา โดยสามารถศึกษาได้สำเร็จตามเป้าหมายและส่งผลต่อคุณภาพการเป็นนักบัญชี ที่ดี
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