商科院校会计教育问题研究

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论文中文摘要:知识经济已成为21世纪的主导型经济形态,会计学科是知识经济社会发展紧密相关的专业学科,会计专业教育在社会经济生活中因而起着举足轻重的作用,特别是我国新《企业会计准则》的出台与执行,意味着面对会计环境的变化,财会人员的素质要迅速“转型”;另外,新的会计丑闻的频繁发生也暴露出会计诚信危机,我们所培养的大量的会计本科毕业生常常不能满足社会用人单位的需求,折射出高校会计教育人才培养目标和教学体系设置上存在一定的问题。以上问题要求我们应当对当前本科会计教学与人才培养模式进行改革。国内外关于高校会计教学改革的关注度较高,学术界对该问题的研究也一直没有间断过,但就目前的会计教育现状和研究成果来看,大多数的研究都是针对大范围的财经高等院校的研究,却忽视了高等商科院校会计教学的研究。作为培养未来会计专业人才的一支有效渠道,高等商科院校在了解商业经济与会计实务对会计专业学生的要求的基础上,摒弃传统的教育模式,改革会计专业课程的设置和教学方式,努力提高会计专业学生所需要的知识和技能,采用新的思维、新的观念、新的教学方法来培养应用型高级会计专门人才,提高学生的就业竞争力。本文正是从商科院校的培养目标、商科院校会计教育的现状(含商科院校教师、教育管理者、课程设置、会计实践教学、就业指导)出发,通过调研商科院校在校大学生素质需求、教师和管理者的“行为艺术”、用人单位需求入手,对商科院校会计教育现状和结果深入调查,找出商科院校会计教育现状与企业会计岗位要求之间的差距,分析其原因并提出商科院校“就业导向型”本科会计改革建议,希望能对我国商科院校会计教育的发展提供一些积极的参考
Abstract(英文摘要): Knowledge-based economy has been the leading economic form, accounting is closely related to the knowledge-based economic. The accounting education plays an important role in the social economic life, especially the coming into being and implementation of the updated“accounting standard for business enterprise”which means that the accounting environment has changed and the necessity for the accountant to get transition. In addition to that, the accounting scandal has frequently taken place which reveals the accounting credit crisis. The under-graduated students of accounting major usually fail to meet the requirements of the enterprises, which reflects the solid problems occurring in the talents cultivation objective and the education setting system in university. All of these problems require us to reform both the teaching of accounting and the personnel training mode.Home and abroad government pays high attention to the reform of university accounting education, and the academic keeps studying on this issue, however, all the studies are based on the finance and economic college, neglecting the business college. The advanced business colleges, an effective training media for the accountant, understand the importance of commercial economic and accounting practice. They try to banish the traditional training mode and reform the accounting course arrangement and teaching methods. What is more, the advanced business colleges make effort to improve the students’skill and knowledge, adopting the new methods to educate practice-based students, which will highly improve students’competitive ability.This article is based on the training objectives of advanced business college, the status quo of advanced business college, (including teachers in the advanced business college, curriculum, teaching of accounting practice, employment guidance).Through the research of students demand for quality in advanced business college, teachers and administrators "act of art" and employers needs to investigate the gaps between the status quo of advanced business college accounting education reform and requirements of enterprises.This paper is trying to find out the gap between education in accounting and practice of accountant, analyzing its reasons, proposing the“employment -orientated”accountant reforming, which will be an guide for the accounting education.
论文关键词: 商科院校;会计教育;课程体系;就业导向;
Key words(英文摘要): Business college;Accounting education;Course system;Employment-orientated;