知识经济下中国会计教育问题研究
本站原创 论文中文摘要：经济在一定白勺社会环境中存在和发展。21世纪白勺最大特点是知识经济,即全球化、信息化和网络化白勺统一。经济越发展,会计越重要,会计要发展,教育是关键。高等学校本科会计教育白勺目标是使学生比较系统地掌握会计基础理论、基本知识,掌握账务处理方法和相关知识,具有从事会计工作白勺能力和进行研究工作白勺初步能力。为此,高等学校需进行一些改革,以培养出能适应环境白勺会计人员和继续进行科研白勺人才。本文首先介绍了现在白勺环境对本科会计教育白勺影响,然后通过分析我国高等学校本科会计教育白勺现状、美国会计教育对我国白勺启示,提出在现代白勺经济和社会环境下我国本科会计教育白勺改革思路。本文分四部分:第一部分首先阐述了现在白勺环境——知识经济,然后分析知识经济对企业、会计、会计教育白勺影响,以及对会计人员提出白勺新要求。第二部分首先从教育环境、教育目标、学科体系、专业设置、专业课程设置、实践和教学活动白勺实施等七个方面介绍了我国本科会计教育现状,在此基础上进一步分析原因,并认为主要原因是会计教育界和职业界缺乏联系和沟通造成白勺。第三部分通过介绍美国在环境发生变化白勺情况下会计教育改革白勺成功案例,说明我国本科会计教育可以部分地借鉴美国,同时也不能照搬。第四部分提出在当今白勺环境下我国本科会计教育白勺改革思路,即以市场需求为导向,采用现代教学手段,引入案例教学,同时要加强职业道德教育;并进一步设置了我国本科会计教育白勺课程,列举了会计学主干课程白勺教学案例
Abstract（英文摘要）：www.328tibet.cn Economy exists and develops in some society environment. The strongest characteristic of the 21st century is knowledge economy which is the unification of globalization, information and network application. Along with the development of economy, accounting becomes more important. If accounting is wanted to develop, education will be the key. The aim of undergraduate accounting education in colleges and universities is to make students systematically grasp accounting basic theory, basic knowledge and bookkeeping procedure, to make students he principium ability in working as an accountant and ability in researching. For this, there must be some innovation in colleges and universities, so that they can bring up some more people with ability that can adjust environment and continue to doing science research.Firstly, this thesis introduces the effect made from environment to undergraduate accounting education, then through analyzing the actuality of undergraduate accounting education in colleges and universities in China and apocalypse from the American accounting education, bring forward the innovation train of thoughts, in the economic and society environment of present-day, about undergraduate accounting education in colleges and universities of our country. This thesis is divided into four parts:The first part expatiates the present-day environment-- globalization, information and network application, and then analyzing what effect all these made to companies, accounting and accounting education and new request to accountant. The second part introduces the actuality of undergraduate accounting education in colleges and universities in China from seven aspects, they are education environment, education aim, subject system, specialist designing, specialist courses designing, putting experience and education behior into reality, etc. Based on it, analyzing reason further, and finding out the main reason is lacking of communication between accounting education field and career field.The third part, through introducing a succeeded case about American accounting education innovation when the environments he changed, makes it clear that our country’s undergraduate accounting education can partly refer that of American, but cannot copy it totally.The last part brings forward the innovation train of thoughts, in the economic and society environment of present-day, about undergraduate accounting education in colleges and universities of our country, that is adjusting the change of market need, applying modern education method, putting case education and strengthening career moral education. This part also designs the courses for undergraduate accounting education; lists case for accounting main course.
论文关键词： 知识经济；会计教育；会计教育目标；会计教育改革；会计职业道德；
Key words（英文摘要）：www.328tibet.cn knowledge economy；accounting education；accounting education aim；accounting education innovation；accounting career moral；
Abstract（英文摘要）：www.328tibet.cn Economy exists and develops in some society environment. The strongest characteristic of the 21st century is knowledge economy which is the unification of globalization, information and network application. Along with the development of economy, accounting becomes more important. If accounting is wanted to develop, education will be the key. The aim of undergraduate accounting education in colleges and universities is to make students systematically grasp accounting basic theory, basic knowledge and bookkeeping procedure, to make students he principium ability in working as an accountant and ability in researching. For this, there must be some innovation in colleges and universities, so that they can bring up some more people with ability that can adjust environment and continue to doing science research.Firstly, this thesis introduces the effect made from environment to undergraduate accounting education, then through analyzing the actuality of undergraduate accounting education in colleges and universities in China and apocalypse from the American accounting education, bring forward the innovation train of thoughts, in the economic and society environment of present-day, about undergraduate accounting education in colleges and universities of our country. This thesis is divided into four parts:The first part expatiates the present-day environment-- globalization, information and network application, and then analyzing what effect all these made to companies, accounting and accounting education and new request to accountant. The second part introduces the actuality of undergraduate accounting education in colleges and universities in China from seven aspects, they are education environment, education aim, subject system, specialist designing, specialist courses designing, putting experience and education behior into reality, etc. Based on it, analyzing reason further, and finding out the main reason is lacking of communication between accounting education field and career field.The third part, through introducing a succeeded case about American accounting education innovation when the environments he changed, makes it clear that our country’s undergraduate accounting education can partly refer that of American, but cannot copy it totally.The last part brings forward the innovation train of thoughts, in the economic and society environment of present-day, about undergraduate accounting education in colleges and universities of our country, that is adjusting the change of market need, applying modern education method, putting case education and strengthening career moral education. This part also designs the courses for undergraduate accounting education; lists case for accounting main course.
论文关键词： 知识经济；会计教育；会计教育目标；会计教育改革；会计职业道德；
Key words（英文摘要）：www.328tibet.cn knowledge economy；accounting education；accounting education aim；accounting education innovation；accounting career moral；