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对我国高等教育培养法务会计人才的探讨

Discussion on the Training of the Talented Persons on Forensic Accounting in Higher Education

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【作者】 杨春凤朱建峰

【Author】 YANG Chunfeng,ZHU Jianfeng(Commercial College,Jinggangshan University,Ji’an 343009,China)

【机构】 井冈山学院商学院井冈山学院商学院 江西吉安343009江西吉安343009

【摘要】 法务会计学是会计学领域的一个新兴分支学科,始于20世纪70年代的美国,我国对该领域的研究始于20世纪末,随着安然的分崩离析和安信达的迅速倒闭,法务会计的重要性也空前突出。受此影响,市场对法务会计师的需求迅速增加,薪酬行情也逐渐看涨。但是,综观目前我国的会计教育现状,对法务会计学的教育显然没有引起足够的重视。无论在学科建设方面还是在教育实践方面都投入偏少,关注不够。为此,本文借鉴加拿大和美国关于法务会计教育的经验,探讨高校法务会计人才培养的思路。

【Abstract】 Originating from the US in the 1970s,forensic accountancy is a burgeoning branch of learning.Our country merely started its research in this field at the end of the 20th century.Since the unexpected collapse of Enron and Andersen corporations,the significance of forensic accounting is becoming ever more prominently important.Under the influence,the marketing demand for the accountant is increasing rapidly and so is the payment.In comparison,making a comprehensive survey on our country’s present accounting education,however,the education of forensic accountancy is apparently not receiving adequate emphasis from the government.No matter in the aspect of the building of academic subject or in the teaching practice,the input and attention is far from enough.Therefore by drawing on the experience of Canada’s and America’s education on forensic accounting,this thesis discusses several feasible ways to forester the talented persons on forensic accounting.

  • 【文献出处】 井冈山学院学报 ,Journal of Jinggangshan University , 编辑部邮箱 ,2006年01期
  • 【分类号】D918.95-4;G649.2
  • 【被引频次】7
  • 【下载频次】203
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