摘要
会计人员的知识结构和能力,是随着社会经济发展的需要而变化的。随着21世纪的来临,会计人员所需要的知识结构和能力将更加深化和综合化,会计教育正面临着新的挑战。通过比较研究和理论分析,会计教育的目标应定位于复合型专业人才的培养上,21世纪的会计人才需要具备五种知识、六种能力,同时应该按照4:3:3的比例配置专业知识、基础知识和一般性财经知识,并采取有效措施解决能力训练以及有关课程之间的重复问题。
The accountant's knowledge structure and ability should be adapted for economic development. Accounting education is facing a challenge as the accountant in the 21st century needs comprehensive structure and ability-- 5 types of knowledge and 6 types of abilities are required, and specialized knowledge , basic knowledge and general financial knowledge should be acquired in the proportion of 4 to 3 to 3. By comparison and analysis, accounting education should aim at training versatile specialists and , measures should be taken to promote ability training and to deal with the duplicate parts of the related courses.
出处
《五邑大学学报(社会科学版)》
2000年第4期67-71,共5页
Journal of Wuyi University(Social Sciences Edition)
关键词
教育目标
复合型人才
知识结构和能力
课程设置
aim of education
compound talents
knowledge structure and ability
course arrangemnt