基于职业会计师需求会计教育研究

当前位置: 大雅查重 - 范文 更新时间:2024-04-06 版权:用户投稿原创标记本站原创
论文中文摘要:随着市场经济的不断发展,社会对会计职业的要求发生了巨大的变化。面对国际和国内会计职业界对会计人员提出的知识、职业技能和职业价值观的胜任能力框架要求,会计教育界必须及时对会计专业的培养目标、教学内容和教学方法实施全面改革。会计本科是培养高级财会人才的主力军,大学会计本科应以职业会计师胜任能力框架为指导开展人才培养模式改革。论文将职业会计师界定为被认定为会计师或审计师职业团体会员的个人,或被监管机构所认证的个人,包括企业会计师、注册会计师以及服务于政府和非盈利组织的会计师。而职业会计师职业能力是指职业会计师能够以职业职责所要求的水准,高质量执业能力是职业知识、职业技能以及职业价值观的综合。本文所研究的会计教育是本科层次的会计教育,本科会计教育是我国普通高等会计教育体系的重点,从每年全国高等院校统一招生考试的高中毕业生中录取,学制为全日制4年,完成规定的学习要求者可授予管理学学士学位。按照IFAC的国际教育准则,基于胜任能力的会计师职业能力框架将能力划分为职业知识、职业技能以及职业价值观。本科教育是培养职业会计师的关键环节,本科教育与职业会计师职业能力密切相关。论文采用调查问卷方法了解会计本科生职业角色、职业能力需求、对会计本科教育的意见和建议。问卷统计结果显示,在对职业知识重要性的调查中,会计、财务及相关知识是最重要的,其次是计算机信息系统知识,接下来分别是经济管理理论、组织和企业知识、法律知识、外语知识。在职业技能调查中受访者认为从业人员的自我管理能力是最重要的,然后是团队工作能力和沟通能力。职业价值观的调查显示,职业价值观在所有调查项目中分值最高。在调查受访者对会计本科教育的意见和建议中,只有13.8%的受访者认为会计本科生毕业生能胜任会计实务工作,认为本科会计毕业生欠缺的方面主要体现在税务业务处理能力、会计手工核算处理能力以及审计能力上。在调查问卷的基础上,论文又以山东某高校的本科会计培养方案为例,对会计本科教育现状与会计师职业需求的差距进行分析。传统高等会计教育是一种重理论轻实践、重知识传授轻能力培养的模式。一方面体现在传授的知识未能最贴近实际需要,缺乏对职业道德的讲授;另一方面缺乏对职业会计师所需技能和能力的培养,尤其是实践教学环节薄弱。因此,中国会计教育改革不仅是必须的,而且势在必行。综上所述,会计本科教育应以职业会计师能力框架为视角,适应市场需求,重新定位会计本科培养目标;合理构建课程体系,提高教学质量与效率;改进传统会计教学方法和手段,优化教学模式;改革传统考核方式,充分调动教师和学生的积极性;重视和加强大学会计本科教育的师资队伍建设
Abstract(英文摘要): With the continuous development of the market economy, social dem-ands on the accounting profession has undergone tremendous changes. The face of international and domestic accounting profession of the accounting officer of nowledge,professional skills and professional values, kcompetency framework requirements,accounting education must be timely training objectives of the accountancy profession, teaching content and teaching methods, the implementation of comprehensive reform. Undergraduate accounting is the main force in cultivating highlevel accounting professionals, university undergraduate accounting should be based on competency framework for professional accountants to carry out guided training model of reform.Papers will be defined as a professional accountant was identified as accountants or auditors, members of professional groups of individuals, or individuals certified by regulatory bodies, including business acco-untants, certified public accountants and service in government and nonprofit organizations, accountants. The professional accountant profes-sional accountants professional competence is the ability to professional duties and the required level of competence to practice high-quality vocational knowledge, professional skills and professional values of the integrated. This paper studied accounting education at the undergraduate level of accounting education, undergraduate accounting education accounting of our higher education system in general the focus, from the annual national collegiate entrance examinations taking of high school graduates, school system as fulltime four years to complete the as required by the provisions of the learning management bachelor’s degree may be granted.Accordance with the IFAC International Education Standards, competency based framework for professional competence of accountants into the capacity of professional knowledge, professional skills and professional values. Undergraduate education is the key to training professional accountants, undergraduate education and professional comp-etence of professional accountants are closely related.Paper using the questionnaire approach to understanding the role of accounting undergraduate career, professional capacity needs of the accounting undergraduate education in comments and suggestions. The questionnaire results showed the importance of professional knowledge in the survey,accounting,finance and related knowledge is the most important, followed by computer information systems knowledge, respectively, foil-owed by economic management theory, organizational and business knowledge, legal knowledge, foreign language. In the vocational skills survey respondents believed that employees of selfmanagement ability is the most important, followed by the team working ability and communication skills. Survey of professional values, professional values in the highest score of all survey items.In the survey respondents were undergraduate edu-cation in accounting advice and recommendations, only 13.8% of the respondents considered undergraduate accounting graduates capable of performing the work of accounting practice, found a lack of accounting graduates are mainly embodied in the tax aspects of business processing capacity, the accounting manual accounting processing and audit capabilities.The questionnaire based on the thesis of a university in Shandong Youyi undergraduate accounting training program, for example, the accounting status of undergraduate education and professional needs of accountants gap analysis. Higher education is a traditional emphasis on accounting theory of light practice, pay attention to knowledge traner capacity building light pattern. On the one hand reflected in the imparting of knowledge does not even close to the actual needs, the lack of professional ethics of teaching; the other hand, the lack of professional accountants required skills and abilities, in particular the weak link in the practice of teaching. Therefore, China’s accounting education reform is not only necessary, it is imperative.In summary, the accounting undergraduate education should be based on the competency framework for the perspective of professional accoun-tants to meet the market demand, re-orientation of accounting undergra-duate training objectives; reasonable to build curriculum, improve teach-ing quality and efficiency; improve traditional teaching methods and means of accounting, teaching mode; reform the traditional evaluation methods, and fully mobilize the enthusia of teachers and students; emphasis on undergraduate education and strengthen the university accoun-ting faculty ranks.
论文关键词: 职业会计师;本科会计教育;能力框架;教育改革;
Key words(英文摘要): professional accountant;undergraduate accounting education;competency frameworks;education reform;