我国本科会计教育研究

【作者】 陈录；

【导师】 刘永泽；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 本文分四个部分对我国大学本科阶段的会计教育问题进行研究。文章的第一部分首先回顾了我国建国50多年来会计教育事业从产生到发展的六个历史阶段,然后对我国的高等会计教育的现状进行了分析,并从我国会计专业学生的就业情况出发,分析了我们目前的高等会计教育体系培养出的会计专业毕业生与人才市场对会计专业学生的需求上的差异,提出了产生这种差异的原因。文章的第二部分对我国本科阶段会计教育目标的定位问题进行了探讨。首先考察了我国高等会计教育界曾经提出的三种会计教育目标,并对这些教育目标进行了分析,结论是这些培养目标不仅不能满足现阶段经济发展对会计人才的需要,而且更不能适应新世纪经济和社会发展对会计人才培养的需要。然后考察了美国的会计教育目标的改革情况,通过对比,确立了制订我国会计教育目标的原则,提出了我国本科阶段的会计教育目标。文章的第三部分为本文的主体部分,探讨了我国会计教育理念的更新和教学方法的变革。重点从改变学生的评价体系,树立终生教育观念,引导学生参与教学过程,加强案例教学方式,采用多媒体和网络教学手段以及加强职业道德教育等六个方面进行了阐述,借鉴了外国教育的先进经验,深入分析、提出了未来我国会计教育理念和教学方法的发展方向。文章的第四部分就会计教育实践中的重要问题:会计课程体系设置进行了系统的研究,首先回顾了我国会计教育课程体系的发展过程,然后对我国现阶段高校的会计课程体系进行了评价,分析了当前我们会计课程体系中的优点和不足,结合会计课程设计的一般原则,提出了未来我国会计教育的课程体系框架。在文章的最后,鉴于我国在会计职业道德教育上的空白,作者结合外国会计教育者的理论思想,结合我国的实际情况,设计了一套会计职业道德教育案例。 通过以上四个部分的分析,我们可以看出随着中国经济的持续全面走强,也带来了对大批会计专门人才的数量上的需求,同时对会计人才的质量也提出更高的标准。面对这种日益增长的对会计人才需求的大环境,我国的高等会计教育工作者应当抓住这个契机,跟上时代前进的车轮,深化会计教更多还原

【Abstract】 This paper does some research on China undergraduate accounting education in four aspects. The first part is about the history of Chinese accounting education and the investigation on the current issue of higher accounting education. The investigation concentrates on the scale of Chinese accounting education and the employment problems we encountered. Also, it analyzes the difference between the students we educated and the students the market required, and it makes a conclusion of this issue. The second part of this paper is to discuss the goal of Chinese accounting education. This part reviews three goals we have presented before, and draw a conclusion that these goals were not fit for our accounting education. Then the writer reviews the innovation of American accounting education, and advances a goal for Chinese undergraduate accounting education. The third part is the main part of this paper. This part discusses how to change our educational concept and shift. This part concentrates on six fatal aspects of accounting education: student evaluation system, concept of lifelong education, leading students into education process, case study, application of network and multimedia, and professional moral. Furthermore, this part uses foreign accounting education’s experience for reference and shows the developing direction of Chinese higher accounting education. The forth part makes systemic research on an important issue of accounting education: curriculum. This part reviews the developing history of Chinese accounting education’s curriculum system. Then it evaluates the existing higher accounting education curriculum system, and analyzes the advantages and disadvantages of the system. Moreover, it advances the structure of our future higher accounting education curriculum system combined with the general principal of designing curriculum system. At the end of the paper, the writer designs a set of accounting virtue educational case to fill the blank of our education in accounting virtue education.From the analysis of four parts above, we can observe that our society needs more accounting person with ability both in quantity and quality along with the continues development of the Chinese economy. Facing the environment of increasing demand for accounting person, our higher educators should take this opportunity and innovate our accounting education. I hope this paper can contribute China higher accounting education especially on the issues of education goal, education method and shift. Also I hope this paper can bring something for our accounting education as reference and inspiration, and contribute our education in 21 century.更多还原