【作者】 王慧璞；

【导师】 郑晓薇；

【作者基本信息】 上海外国语大学 ， 企业管理， 2013， 硕士

【副题名】以上海外国语大学会计专业为例

【摘要】 21世纪的社会经济环境发生了很大的改变，这对外部环境“反应式”发展的会计来说，提出了许多新的要求和挑战。全球经济一体化促进了会计的国际交流，促使了会计准则国际化及国际趋同的产生。执业环境的变化对会计人员的职业素养提出了新的要求。本文的研究即是建立在这样的背景之下。本文以会计国际化背景下的我国本科会计教育人才培养方案为研究对象，从培养目标和课程体系两方面进行了中外比较研究，并以上海外国语大学会计专业为典型个体案例，在会计人才培养的多个层次中，本文选取了本科会计人才的培养方案作为研究对象。首先本文通过对国内外高校本科会计人才培养目标的比较分析，对在会计国际化背景下我国高校的会计本科教育培养目标的确定提出了坚持以社会需求为导向、加强与职业界交流、目标要有前瞻性、与本学校实际情况相结合、“厚基础、宽口径、国际化”的原则。其次，在明确了培养目标后，本文着重对课程体系建设进行了重点探讨，认为目前我国高校应该在“通识教育”的人才培养理念下，提高课程设置的科学性，注意第一门会计专业课程的确定、合理安排会计理论课程与实务课程的比例、注重职业道德的培养等问题。之后针对目前国际教育化中普遍采用的与国外执业资格考试相结合的做法进行了深入分析，提出了“谨慎采纳”的建议。同时本文对国际化会计人才的培养提出了“注意国际化与本土化结合”的建议。最后对上海外国语大学会计专业的人才培养目标和课程体系进行了系统梳理分析，并提出了改进建议。本文的创新点在于：从会计国际化这一新的视角，分析了会计国际化对我国目前会计本科教育人才培养方案的影响；对中美两国具有代表性的高校的本科会计人才培养方案进行了比较研究；对上外会计专业的个案研究对其人才培养和专业建设具有一定的参考价值。更多还原

【Abstract】 Great changes in the21stcentury have made a profound impact on accountingpractice. With the increase of multinational accounting practice in globalizationcompetition, the demand on international financial reporting standards appears andthese external changes make new demands for talents.This paper analyzes the impact of accounting internationalization on undergraduateprogram for accounting in China. It explores American and Chinese practice on theundergraduate program for accounting and makes specific analysis on SISU.Firstly, the paper discusses the train objective of accounting education under thecircumstances of accounting internationalization, and puts some suggestions forimprovement. The need of society, suggestions from occupation field and the actualconditions of the university should be considered when prospective objectives aremade.Secondly, after exploring undergraduate accounting curriculum system of somerepresentative universities in America and China, the paper makes some proposals forreasonable curriculum system. Under the guidance of general education idea, generaleducation course should be increased. Meanwhile, more attention should be attachedto ‘the first accounting related course’, theoretical courses and professional ethics.Then it discusses the impact of occupation association’s expansion on accounting’shigher education. And it is thought that universities should deal with it cautiously.Moreover, local needs and conditions should be considered in accounting highereducation internalization.In addition, the paper makes specific analysis on SISU’s accounting undergraduateprogram.Taking accounting internationalization into consideration, the paper gives us a newperspective on accounting undergraduate program. The comparison, betweenAmerican universities and Chinese ones, and specific exploration on SISU also givesome fresh viewpoints.更多还原