【作者】 蒋亚朋；

【Author】 Jiang Yapeng (Shenyang University of Technology,Deparment of management,Shenyang 110023)

【机构】 沈阳工业大学管理学院；

【摘要】 在科技迅猛发展、资本全球化和企业多元化的背景下,高等工科院校会计专业的课程设置如何进行改革以适应社会的需求是个急待研究的问题。本文采用问卷调查的方法,探索性地研究了会计实务界人士对工科院校会计专业课程设置的态度。通过对问卷的统计分析,发现被调查者对四类课程重要性的平均得分分别是：专业课4．61分、专业基础课3．81分、外语和实习类3．51分、理工类基础课2．64 分。由此本文的结论是：实务界对工科特色的基础课并不看重。因而工科院校会计教育未来改革的方向应是削弱课程设置中的工科特色,对理工类基础课进行调整,以适应社会需求。更多还原

【Abstract】 With the rapid revolution of technology,economical globaliaation and company’s diversitification, for meeting the changing social demand,how to reform the higher accounting education in college and university of technology is an urgent problem to research.Using the questionnaire,the paper investigates the accounting practitioner’s attitude toward curriculum of accounting major in college and university of technology.In four types of curriculum,the mean importance score of professional curriculum is 4.61;the basing technological curriculum is 2.26,which is the lowest.The conclusion is practitioners commonly believes that curriculum in the type of technology is unimportant.At last,the author suggests undermining technological characteristics in curriculum in the future reformation of higher accounting education,and adjusting technological curriculum.更多还原